When his dodgy accountant goes on the run, Bernard 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? Meanwhile, Fran discovers a Thing.
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Bernard, having offered him the job while drunk, does his best to get rid of his new charge by offering a one-day trial to see if the suspiciously modern-looking Manny is up to scratch. When the verdict goes against our goateed chum, Fran steps in and raises hell.
The discomforting presence in the bookshop of an oddly sensual cleaner forces Bernard and Manny to accept a house-sitting job. There, they immediately manage to drink an unbelievably expensive bottle of wine. Meanwhile, Fran's date with an available, attractive, charming man is exactly the sort of disaster you'd expect.
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 bagsnatcher. And Bernard is snubbed by the same people who invited him to a dinner party the previous evening, and he begins to realise he must have behaved abominably...
The installation of a new security system for the shop that neither Bernard nor Manny can operate results 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.
Manny becomes a runaway when Bernard's relentless bossiness gets too much for him. But life is tough on the street, so when a photographer offers him a place to stay he's happy to take him up on the offer - even though the photographer has an unhealthy fascination for beards. Back home, Manny's absence is keenly felt, leading to tension between Bernard and Fran.