When his dodgy accountant goes on the run, Bernard (Dylan Moran) finds himself having to fill in his own tax return - not the easiest thing when you're mathematically illiterate. Perhaps some sort of crippling injury is the way out? Or perhaps the strange bearded man (Bill Bailey) who comes into the shop and asks for The Little Book of Calm will provide the key? With Tamsin Greig. Adult humour

Bernard offers up the accountant position while drunk and then does his best to get rid of his new employee by offering a one-day trial to see if the suspiciously modern-looking Manny is capable of the job. When the verdict goes against Manny, Fran steps in and expresses her opinion about the new hire.

Manny, hyper after a night of drinking too many espressos and watching an entire box-set of The Sweeney, is mistaken for a policeman after his high-speed pursuit of a purse thief. And Bernard is snubbed by the same people who invited him to a dinner party the previous evening, and he begins to realize he must have behaved inappropriately.

Neither Bernard nor Manny can operate the newly installed security system for the shop, resulting in Bernard being locked out for the evening, while Manny is locked in. Meanwhile, Fran has a reunion with an old friend with an unbelievably sexy voice.