Thanks Clubman
That looks like what is required. A friend of mine has returned to the workforce in September after taking a break to look after a sick relative, and as a result their only income this tax year will be from September until end of December. They will be on 20K a year and wanted to see if the money their earn this year (€6,666= 4 mths sal) will be tax free.
Will advise them of the above
Cheers
C