These are what we call the 'YMMV items.' Things that some people find in this work. We call them 'your mileage might vary' because not everyone sees these things in the same way. This starts discussions in the trope lists, a thing we don't want. Please use the discussion page if you'd like to discuss any of these items.
Deader Than Disco: A borderline case. In the early-mid 2000s the series was very popular, and many will still admit to liking (albeit probably not loving) the radio series and the first TV series. However, everything else after that now tends to be regarded as total crap, and a major contributor to the blacklash against the classic Brit Com format in later in that decade.
One specific example is a deleted scene from season three, where Linda makes fun of a student who only has one arm. The actor playing him was indeed disabled, and while he himself was perfectly okay with the joke, Lucas and Walliams were very uncomfortable about it in retrospect ("It's one thing to stick some fake hair on a girl and say she has a moustache, but this one went that little bit too far"). Depending on your perception of the duo, this could be a case of Even Evil Has Standards.
Walliams and Lucas also admit to cutting a sex scene between Jason and Nan (intended for series two) because they agreed it was too offensive for broadcast.
Ho Yay: Sebastian, the prime minister's right hand man. Come on, guys!
One-Scene Wonder: Boris the Russian babysitter, from episode eight of the first season.
Moment Of Awesome: If the audience's reaction is anything to go by, it's the PM and Gregory kissing in season 3.
Subbing versus Dubbing: In Austria, Little Britain is shown with subtitles. In Germany, it's dubbed. But: the dubbing is done by comedians Oliver Welke and Oliver Kalkofe, who used to have a similar radio show.