Common Sense Note
Parents need to know that this British series comes from the folks behind the original version of The Office. And although this show's setting and characters are very different, the general flavor of the humor remains the same, relying on awkward pauses and mortifying faux pas for laughs. Main character Andy is often selfish and self-serving, and issues like racism and physical disability are used for joke fodder (which mature folks will understand as ironic, but which the younger set may misinterpret). Characters swear casually and frequently (though this is no Deadwood), drink and smoke, and talk about sex (though very little of the latter is actually shown). Recognizable Hollywood stars guest-star as themselves, gleefully mocking their public personas.
Sexual
Content
Not much is actually shown, but plenty is talked about. In one memorable episode, Kate Winslet gives advice on how to talk dirty for phone sex ("put your Willy Wonka between my Oompa Loompas"); in another, Patrick Stewart comes off as obsessed with female nudity. Characters date and have casual sex (but again, little is shown).
Violence
Very little; some war/battle scenes, but they're within the context of the movies or TV shows that Andy is appearing in, so they're clearly fake. Occasional silly/slapstick situations and exchanges of angry words.
Language
This is no Deadwood, but there's plenty of casual, unfiltered swearing. "F--k," "ass," "bastard," "t--s," etc., plus British cursing/slang like "bloody" and "wanking."
Social
Behavior
The characters are all very flawed -- which is what makes them funny. Andy is often selfish, rude, and self-promoting, though he does care about his friends (Maggie, anyway) when it comes down to it. The show purposely sets up painfully awkward situations for laughs -- making fun of someone who's physically disabled, for instance, or blundering into a discussion of racism. Celebrity guest stars seem delighted to act against type; Winslet cheerfully talks about playing a "mental" as a surefire way to win an Oscar, while Stewart is a gleeful lech, Orlando Bloom makes fun of his pretty-boy reputation, and so on.
Consumerism
Guest stars are their own brands, but other than that, not much of note.
Drugs / Tobacco /
Alcohol
Casual drinking and smoking.