* AcceptableTargets: The working class warehouse employees are depicted as obnoxious sexist and homophobic brutes, and David is portrayed negatively for fraternizing with them.
** David's irritation that one of his blind dates is an obese woman. He's no prize himself.
* AlternateCharacterInterpretation: Brent is either inherently a complete jackass with a few redeeming qualities or a decent bloke who lets the fact that he's being put on television go to his head with disastrous consequences.
* BigLippedAlligatorMoment: The impromptu singing of [[https://www.youtube.com/watch?v=GYWAR_qMtqs Mahnamahna]] at the very beginning of Series 2.
* CrowningMomentOfAwesome: David [[PrecisionFStrike telling Chris Finch what to do with himself]] in the finale.
** [[spoiler: Dawn finally dumping Lee and kissing Tim in the finale.]]
** Tim's annoying pregnant co-worker getting [[TheReasonYouSuckSpeech told off]] by the warehouse workers. Anyone whose had to deal with a pregnant woman [[ItsAllAboutMe that believes she's the centre of attention]] will get a rise out of this.
* CrowningMusicOfAwesome: [[http://www.youtube.com/watch?v=9JitDWQI9qc&feature=related "Free Love Freeway"]]
* EnsembleDarkhorse: Keith.
* HilariousinHindsight: David expresses his curiosity on how to permanently delete his internet history. In [[Series/TheOfficeUS the US version]], we see Clark do just that.
* JerkassWoobie: ''David Brent''. He's a Jerkass from start to finish but he somehow ends up being so miserable, pitiable, and downright tragic that it's near impossible not to feel sad for him by the end of the show.
* RetroactiveRecognition: Gareth Tunley appears in the audience of David Brent's motivational speech in series two, two years before he first acting role (in ''Series/PeepShow'').
* TearJerker: [[spoiler: The Series 2 Finale. David loses his job and tearfully begs for a second chance. Tim breaks up with Rachel and turns down a promotion so he can go after Dawn, but is rejected a second time and is stuck in the same spot for at least the next three years. Dawn is going to live in America with a man she doesn't love but can't leave.]]
** [[spoiler: The way it ends, surprisingly. David Brent makes a complete turnaround.]]]]
* ValuesDissonance: The UK's more relaxed view of alcohol is apparent when comparing the two shows. One UK episode involves the boss David Brent taking all of his new employees out for quite a few beers in the middle of the workday, which wouldn't fly in most American companies. By contrast, nearly every time alcohol is introduced to the American office, there are serious consequences: Pam throws herself at Jim despite being engaged, Roy smashes up a bar, Michael and Jan get in a fight where the cops get called, and Meredith sets her hair on fire.
* TheWoobie: Tim, and even David at one stage.
** Dawn. Her dreams are constantly being pushed aside and her fiancee doesn't care how she feels, to the point where he gropes her in front of his mates. She clearly wants to be with Tim, but he's flirting with the new girl who seems much more fun than she does.
** Sheila in the Christmas special who was clearly pining for Oliver, only to watch him drunkenly make out with Trudy.