Mark (David Mitchell) and Jeremy (Robert Webb, The Smoking Room) share a flat and an odd couple relationship. Whereas Mark has a steady income from his job as a loan manager, Jeremy is an unemployed musician who never pays his rent. Whilst the socially inept Mark strives to live a normal adult live, the extrovert, but childish Jeremy equally fails at playing it all cool. Both depend on each other in their attempts to tackle everyday life and also in their relationships to others. At one point Mark marries his long-time crush Sophie (Olivia Colman, Twenty Twelve), only to divorce her shortly after the wedding.
Often internal monologue is used to reveal the paranoid, absurd and often funny thoughts of the two main characters as they interact with their environment. Functioning as a comment stream on the ongoing events this device is often key to the most hilarious scenes of the programme.