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.
YMMV: The IT Crowd
Crosses the Line Twice: "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!"
The jingle to the new emergency number (0118 999 881 999 119 7253) qualifies.
Fridge Logic: Lampshaded in "Are We Not Men"- as the credits are rolling at the end, it cuts back to the scene inside a trailer just after the bank robbery, where Roy asks, "Who closed the doors?"
Whoever drove the truck there?
Perhaps Derrick drove it there before Barry shot him.
Hollywood Homely: Jen's treated as somewhat less attractive than she actually is by most of the cast except Douglas. She's implied to look like a man and have unladylike big feet, amongst other things.
The thing about Arsenal is they always try to walk it in.
The Woobie - Jen trying to present Moss's invention on Dragon's Den.
Roy in the episode "Are We Not Men?". In the desperation to make friends, he's tricked into helping a bunch of guys robbing a bank, helps them to hide, and once they're safe... he starts crying uncontrollably.