Not Going Out delivered in a deadpan manner. This is the comedy style Lee Mack and Tim Vine have used both in stand-up and in "The Sketch Show", to the extent that an occasional one-liner from their solo performances is slipped in. This is mostly one sided with Kate/Lucy typically being the victims of the joke. Sight gags are also frequently used, while gags and witticisms are incorporated into almost every line of script. For the first series, episodes were written by Mack and Andrew Collins, with members of the cast credited for additional material. Because the eight episodes of the second season
Stewart Lee jokes, saying they would prefer more simplistic material, or enjoy the work of more mainstream "arena" comedians such as Michael McIntyre or Lee Mack. Lee will often contrast his "critical" success with other comics' more "commercial" success. Lee caused controversy on his "If You Prefer a Milder Comedian" tour with a routine about "Top Gear" presenter Richard Hammond. Referring to Hammond's accident while filming in 2006, in which he was almost killed, Lee joked, "I wish he had been decapitated". The "Daily Mail" termed this an "extraordinary attack" and, having been doorstepped by a "Mail" journalist, Lee quoted the routine