Sleepless in Peckham cemetery, Del is cleaning up the monument of his and Rodney's mother Joan. It is revealed that after they became millionaires, the Trotters used some of their money to give their mother's grave a makeover. Later, at "The Nag's Head", Sid tells Trigger (who has been creating a portable backscratcher made out of chopsticks) that he got some suggestions from Mike on how to make the pub look a lot better. He also shows Rodney, Trigger, and Mickey Pearce an old photograph of the very first Jolly Boys' Outing in 1960. Sid mentions that there were no more because the
Del Boy from the welfare state, they should not have to contribute to it. In an early episode, ‘’Second Time Around’’, it is implied that he is legally dead and therefore does not pay tax. Del and Rodney become millionaires, following the sale of a priceless watch, which they discover amongst their inventory. In the feature-length episode "If They Could See Us Now", the Trotters' business is liquidated, Del Boy is declared bankrupt, and he receives a two-year suspended sentence for his years of tax evasion, with a condition that he pay off the outstanding balance within twelve months to avoid being