Jen trying on shoes three sizes too small mangles her feet so badly that her toes become crossed.
After Jen ruined the merger after her Cluster F-Bomb, Denholm's saving grace was that her swearing was bleeped out by the profanity filter button. Paul, who was quick to react and promoted back on the payroll, came in too late on Denholm's Precision F-Strike.
It loses some humour in writing, but in "Fifty-Fifty," Jen, Moss, and Roy are having a conversation—just before, Roy had asked Moss' opinion on a pair of sunglasses he was trying on. Every time the camera switches back to Roy, he's wearing a different pair of sunglasses.
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!"
Roy tries to prove to Jen that women only want bastards, so he and Moss create some overly aggressive dating profiles, with Moss going a bit overboard with his:
Moss: (reading) "I'm going to murder you! You bloody woman!"
Roy: "You might be playing a bit too hard to get."
Then there's the following conversation:
Moss: "If you were a murderer, what would your nickname be? Mine would be The Gardener, because I'd always leave a rose at the scene of the crime."
Roy: "What would your murder weapon be?"
Moss: (beat) "A hammer."
Roy's "greaser" getup that he dons to make himself look like a bastard on his date, as well as the overly gruff voice he uses.
Roy being hit on by a man in the bus back to Manchester, and everyone doing a sing-along of the musical's songs.
Willies! Willies! I love willies!
The slight Bait-and-Switch when Moss describes the musical as "inSANEly brilliant."
The eulogy given during "Return of the Golden Child".
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.
Roy's "heart attack".
The funniest part is that Roy, worrying he's going to die thanks to Moss's internet test, gets more and more frightened as the priest at the funeral repeats the phrase "Death is calling!", only for his phone (with a juiced-up vibration, again thanks to Moss) goes off in his breast pocket. And who was calling? Richmond, his face made up like a death's-head mask. Death really was calling him!
Moss delivering a rant to the office after someone disables the firewall:
Moss: "Thank you, some attention please. I know you don't think it's "important" or "cool" but there is a ruddy good reason why we put up anti-virus software and firewalls. It's because there are a lot of dangerous things out there."
Cue Denholm falling past the windowbehind him and people in the office freaking out. Soon afterwards, Moss comes back downstairs, still ranting about the firewall, only to be interrupted by Jen telling them that Denholm's dead. Moss, with no change in tone at all, adds, "Oh yes, and Denholm is dead."
Moss offering Denholm's widow a pen at the funeral.
In "Moss and the German", Jen and the other smokers attempt to fight against the company's restrictions on smoking, culminating in their being banished to an area far beyond the company property, which leads to a hilariously over-dramatic montage of Jen and Yorg making a long trek to the new smoking area, framed as if they were the protagonists in a brutal Stalin-era Soviet drama about the horrors of the gulags, with Jen collapsing along the way and having to be carried by Yorg. After seeing the pathetic new smoking area, Jen decides to quit again.
Jen: I am too tired for revolution. And we've walked for fucking miles.
From the same episode, the entire Running Gag of Roy trying desperately to watch a movie without anyone spoiling it for him. At the end, he's so desperate that he slaps the police officer who's interrogating him for nearly doing so by accident!
Over the course of a two-hour dinner party, Moss and the woman he's partnered up with seem to go through a twenty-year marriage by way of Who's Afraid of Virginia Woolf?.
Moss: You're embarrassing yourself! Margaret: Oh, look at him! He's a delicate flower! Moss: You are drunk! Margaret: Well, if you paid a little more attention to me! Moss: Oh, tell us, Margaret, tell us all! How could we possibly pay more attention to you?! Margaret: You've changed. You're not the same man I liked when I came into the party. Moss:[Bitterly] We've all changed, Margaret. We all have. [Angrily smokes a cigarette]
Moss' last invention was a ladder to help moths escape from the bath.
"Damn that sorcerer! Twenty gold pieces and I'm wankered on Rohypnol!"
Then finding the note left by his father. "If you're reading this then you've probably found my father's old service revolver. note "Hell's horses!" I did plan on using this gun to take my own life if it ever came to it, but, as you know, in the end, I jumped out of a window."
"Your loving father, Mr. Reynolds."
"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!"
When Douglas is caught by the aformentioned nun, priest, and rabbit with his pants literally down and Moss working on them, instead of even trying to explain himself he just yells at them to "FUCK OFF!"
Moss's delivery of probably the single most awesomely cheesy one-liner not to appear in an Arnold Schwarzenegger movie.
"You'd better put seat belts on your ears, Roy, because I'm about to take them for the ride of their lives!"
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?!"
"It's not you, it's me. No, actually, it's not me, it is you."
And then it intersects with the other plot when the two break the "internet", causing a panic among the shareholders.
Before that, Moss and Roy are giddily waiting for Jen to make a fool of herself during her presentation of "the internet" at the shareholders meeting... only to be disappointed when they discover that the shareholders are all just as computer illiterate as she is and eat the whole thing up.
When "the Internet" falls to the floor and breaks, Moss and Roy are the only ones not panicking (or locked in a fistfight). They look around at the chaos in the room and—without changing expression or saying a word—stoically fistbump one another
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 an impromptu 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!
In "Jen the Fredo", Jen works Roy like a pimp working a nervous prostitute in order to keep him from leaving the role-playing game.
After a bad breakup, Roy photoshops his girlfriend out of all of their pictures together...including them on a tandem bike, a children's see-saw and a host of other situations that look plain weird with only one person.
Five words: a fire at Sea Parks. The entire b-plot of Roy's obsession with finding out exactly how the hell someone could die in a fire at a Sea Parks of all places is easily one of the funniest bits in the whole show.
There's a moment of perfectly placed awkwardness after Roy reveals that his girlfriend's parents died at a Sea Parks where Moss and Jen — equally confused as Roy — try to find out more details while simultaneously trying not to step on any toes. When she tells him that it's a weird place for it to have happened, he almost sound relieved that he isn't crazy when he replies "It's a very weird place!"
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!"
The fact that while Moss was on holiday, he went to Sea Parks three times a day for two weeks straight.
This exchange when Roy's girlfriend catches him researching this on her laptop.
The relief on Roy's face that she thinks he's using her laptop "just" to look at porn instead of the Sea Parks website.
Roy going a bit "Close Encounters mad" with the Sea Parks dilemma, courtesy of a generous serving of mashed potato and some gravy.
He finally manages to figure out how the fire was caused by using a model Sea Park made of matchsticks. The sheer glee as he finally, finally figures out how it could have logically happened At least until he realizes that his desk is burning down.
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."
Pretty much the entirety of the episode "Bad Boys", which starts with a teacher introducing a group of ex-cons to talk to the class about how to avoid a life of crime. The group includes Moss, who is dressed and acts like a stereotypical hip-hop gangster before assuming his usual speaking style as he tells his story.
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!"
Then they walk out of the mall afterwards and Moss finds a work robot sitting on the street. Bewildered at seeing a real robot in person, he then proceeds to talk to it as if it were a lost animal, leading up to this.
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. Plus, this lovely exchange that leads to it happening:
The episode then ends with Moss finishing his story and then asking the kids if they have any questions, before the camera cuts to a group of very young kids who look slightly freaked out by Moss's story.
Lawyer: Mr. Reynholm, I don't work for you. I'm representing your ex-wife.
Douglas: PISS OFF!
Douglas thinking hes got the measure of Victoria, who spends their entire legal meeting sitting motionless with an enormous pair of sunglasses on her face.
Douglas: Look at her. Cold as ice. But I tell you this: behind those shades, shes terrified.
Victoria: [pause, sound of snoring]
The Internet is Coming
Moss' really sucky web series Game Board. The intro for it has to be seen to be believed.
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.
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.
Douglas on The Secret Millionaire, in a Regency-era suit with a powdered wig.
Douglas: Check your privilege!
Jen revealing that she still has "the Internet", and Roy realising he and Moss never told her the truth about it.
When Jen and Moss are preparing their presentation of a pepper spray for short women, Moss reveals he put the spray in nice looking perfume bottles. The presentation starts, Jen tells the audience (all women) to reach under their chairs for the new product, and they all automatically pick it up and spray themselves in the face thinking it's perfume.
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 Heartwarming Moments when he thanks his wife "for more than everything.")