Moss sending an e-mail to the fire department because he can't remember the number. "Fire! Fire! Help me! 123 Cavendon Road. Looking forward to hearing from you. Yours truly, Maurice Moss". Made funnier by him saying "exclamation mark" aloud as he types.
Then there's his first, overly formal effort. "Subject: Fire. Dear Sir/Madam, I am writing to inform you of a fire that has broken out on the premises of 123 Cavendon Road..."
Moss tries putting it out with a fire extinguisher. Being "Made in Britain", it catches fire. "I'll just put this over here with the rest of the fire."
Denholm comes down and sees the fire still burning behind a broken monitor frame. "Nice screensaver!"
The morning after in Aunt Irma Visits
Jen's "demon" makeup and hairdo in the same episode.
"Here we are. Your place... your place. La Maison de la femme, El casa de las senorita... DAS HAUSE DIE FRAU!"
"Are We Not Men?" which gives us the longest Fake-Out Make-Out in human history... between Roy and Moss, in order to hide from passing police cars (of which there are far too many), instead of using a collection of huge bins nearby as cover.
Their all-purpose football dialogue.
Roy had just been shellshocked from finding out his new friends were robbers and blubbers, "Did you see that ludicrous display last night?"
Jen's magician boyfriend.
"Tramps Like Us", where it starts with Roy getting coffee spilled on him and Moss getting concussed and ends with a nun, a priest, a rabbi and Douglas's electric sex pants. Moss goes to his happy place...
To clarify that last one, Douglas has been court-ordered to wear something to prevent him getting aroused. They begin shocking him all the time.
Moss recovers from concussion after an electric shock from said pants, and wakes up to the Windows start-up sound.
Roy's reunion with Jen after a shirtless Roy had been thrown out of the building. "It was the worst two hours of my life!"
In "The Speech", the boys have convinced Jen that "the Internet" is a small box with an LED on top. Roy initially acts hostile to the idea of her borrowing it - "What's Jen doing with the Internet?" - but comes round after Moss assures him that it's been completely "demagnetised" by Stephen Hawking himself.
"C'mon, boys, the Elders of the Internet? The Elders of the Internet know who I am?!"
In the same episode, Douglas's knuckle-down action movie-style fight with his transgender ex-girlfriend may be a case of Refuge in Audacity or Unfortunate Implications (depending on your viewpoint), but it is also hilarious. In his defence, she started it. By punching him so hard he went straight into a glass cabinet.
And then it intersects with the other plot when the two break the "internet", causing a panic among the shareholders.
The end of "Friendface", where a series of events involving Jen pretending to have a husband to impress an old classmate at a reunion and Roy trying to get out of a date with an old girlfriend who has trouble letting him go collides together, with Jen, Moss and Roy somehow ending up acting out a romantic confrontation straight from a soap opera in front of Jen's entire reunion.
From the episode Calendar Girls:
Jen: What kind of man would want to look at pictures of naked women?!
Roy: The kind who wants to help people, Jen!
This little conversation between Roy and his girlfriend in "Italian for Beginners": "What are you doing on the computer?" "Masturbating." What makes that scene so awesome is the look on Roy's face, a "whew" that seems to say "Oh, she just thought I was borrowing her laptop to look up pictures of other women naked. I can't believe I got away without her knowing what I was really doing!"
To elaborate on this, Roy is actually looking up pictures of Sea Parks as he just can't get over the idea that his girlfriend's parents managed to die in a fire at a Sea Parks of all places.
Roy's reaction when Jen asks if his girlfriend might have been lying. "Why would she lie? And if she was going to lie, why would she use this one? A fire at a Sea Parks?! It's wrecking my head! I mean if... if she had said that her parents had drowned I'd be the happiest man in the world!"
If you watch the scene closely Katherine Parkinson starts to break when Moss talks about how he "lived at Sea Parks" while on holiday and when he says that it's the "funnest, wettest, most splish splashy place in the world!"
Roy going a bit "Close Encounters mad'' with the Sea Parks dilemma, courtesy of a generous serving of mashed potato and some gravy.
The software for the bomb disposal robot crashing, with Roy and Moss being forced to give tech support to the bomb technician operating it while standing right next to the bomb.
"What operating system does it use?" "Windows Vista!" "We're going to die!!!"
The Fake-Out Make-Out from season 3 appears again as a magnificent Brick Joke when Moss, believing that they are about to be arrested for shoplifting, swoops in for another kiss, causing Roy to hiss "That's not going to work this time!"
Roy's Butt Monkey status reaches ridiculous levels in the finale. He receives horrible coffee from a midget barista, has a noxious concoction burning his eyes when he's supposed to cry at his girlfriend's father's funeral, gets dumped by her and reaches infamy as the guy who pushed the barista into a van with tits (don't ask).
The second coffee scene in the Final Episode. The first one involved Jen casually flirting with the hunky Italian barista who creates her face in her coffee, along with exciting music and facial close-ups. However, when Jen brings Roy along and asks for one to be made for him, the scene repeats - except that the music becomes severely distorted as the barista suffers a HeroicBSOD as he becomes confused between Roy and Jen's features. The end result is not pretty.
It is this incident that leads to both Jen tossing the coffee over a tramp, a dwarf barista being angered by Roy to the point of running into a van. With breasts.
And then it goes viral.
Douglas on The Secret Millionaire, in a Regency-era suit with a powdered wig.
Douglas: Check your privilege!
Moss, to a Judge: "Thank you, my love".
Douglas: Good God.
Jen: Mr Reynholm?
Douglas: You looked exactly like Melissa there.
Douglas: My wife. She died.
Jen: Oh, poor you. That's terrible.
Douglas: There's not a day goes past that I don't think of her. I'll never forget our final moments.
Women's voice in Douglas' head: Help me! My husband's trying to kill me!
When Roy is talking about his phone, he accidentally calls his mother. If you listen, you can hear her asking "Hello?" in a voice that sounds suspiciously like Roy talking in a falsetto.
"You wouldn't shoot a policeman, and then steal his helmet! You wouldn't go to the toilet in it! You wouldn't mail it to the policeman's grieving widow, and then steal it again!"
Not technically within the show, but Richard Ayoade's 2014 BAFTA acceptance speech for Male Performance in a Comedy Programme certainly counts, due to his very un-Moss-like shyness and deadpan sense of humor. (Veers into Crowning Moment of Heartwarming when he thanks his wife "for more than everything.")