"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.
Jen's magician boyfriend.
In "The Work Outing", when Roy uses a toilet for disabled people and accidentally pushes emergency button. He cannot explain it, and all he can say is "I'm disabled!" or "Ohhh, me legs don't work!"
"Somebody stole his wheelchair."
The 'Could he have thought you were a man?' Brick Joke in "The Work Outing".
Jen turning around and seeing Moss behind the bar.
"Hold my hand. No, That's not my hand."
The musical called Gay. All of it.
The eulogy given during "Return of the Golden Child".
Roy's 'heart attack" during "Return of the Golden Child".
"Here we are. Your place... your place. La Maison de la femme, El casa de las senorita... DAS HOUSE DIE FRAU!"
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!"
Moss sending an e-mail to the fire department. "Fire! Fire! Fire! Looking forward to hearing from you."
"I'll just put this over here with the rest of the fire."
"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...
Moss trying to start a bra company and going on Dragon's Den.
Jen: "My tits! My tits are on fire!"
"Who's a pedophile?"
The Internet-in-a-box from "The Speech". "What's Jen doing with the Internet?"
"Has it been... DEMAGNETIZED??"
"C'mon, boys, the Elders of the Internet... know who I am?!"
Douglas's knuckle-down action movie-style fight with his transgender ex-girlfriend in "The Speech" 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.
There was a fire...in a Sea Parks?
"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!"
"What are you doing on that computer?" *Beat* "MASTURBATING!"
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!!!"
Richmond saying "Bloody hell, I think this is my one" at Jen's dinner party.
And then later on..
Jessica: Oh! Look at me, "having an orgasm"!
Moss climbing into a claw machine and givingbirth to an iPhone... then being stuck there all night after Jen forgot about him.
"These toys may smell of wee come the morn."
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.
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.
Basically, almost anything horrible that happens to Roy.
In fact, 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.