Essentially, a take on The Odd Couple, Peep Show revolves around the lives of Mark Corrigan and Jeremy Osbourne; two twenty-somethings who share a flat.
Mark works in an office and has a bleak outlook on life; he's infatuated with his colleague, Sophie Chapman. Jeremy, in contrast, is a lazy, shallow man trying to make it in the music industry.
A unique twist that immediately sets the show apart form other sitcoms is the use of the first person view point [the original show title was POV], where we get to see from the characters own eyes. We also get to hear internal thoughts and opinions which reveals things they wouldn't say out loud.