Season 3, Episode 25: "Death and taxes" (original air date: October 23, 2002)

Preferring to avoid public scrutiny, William has taken to playing golf alone. But when his game falters and he takes out his frustrations on his golf club, he finds he's been watched by accountant Ian Enderby. Then William sees something surprising himself - Ian appears to have a shotgun in his golf bag.

Wayne finds the evangelical and fit Joggers for Jesus rather depressing. Petty politics over the church flowers and Diane's accusations of Wayne being soft on the undeserving poor don't help. All this pales when Wayne keels over.

Cliff is unimpressed at the hours Nicky is putting in - he has the feeling she is avoiding him through work. Conveniently, any discussion of this is cut off by a Joggers for Jesus casualty: Lydia, who has had a car accident. Lydia appears to be a nice young woman, but ruffles feathers when she is revealed as an investigator for the IRD.

When William confronts Ian about the gun, Ian comes clean - he plans to blow his head off at the eighteenth. He has lost client funds on risky investments, is expecting a visit from an IRD investigator and plans to kill himself rather than face a trial. Ian reasons this is the best way out for everyone. William finds the idea of suicide cowardly, but isn't pleased when Ian turns the tables. He suggests that William is the coward and criminal and that his claims of merely having a holiday from work are hocum.

Wayne admits that he has been fasting, but Nicky is sure this is can't be the only reason for Wayne's mysterious collapse. Wayne soon finds he is more appreciated by Bassett townsfolk than he realised.

Meanwhile William becomes more desperate in his efforts to talk Ian out of suicide. Through this, he admits his own feelings of frustration and worthlessness. But as the eighteenth looms, it seems no amount of reasoning will prevail and William resorts to simple, underhand action. As Ian takes up the shot gun, William assaults him with the golf club and breaks his arm. He also saves Ian's life.

Wayne finds that his health scare may have done more for spreading God's message than Jogging for Jesus. Out of renewed faith, or just curiosity, he has a full house on Sunday.