The IT Crowd is set in the offices of Reynholm Industries, a fictitious British corporation in central London. It focuses on the shenanigans of the three-strong IT support team located in a dingy, untidy and unkempt basement — a stark contrast to the shining modern architecture and stunning London views enjoyed by the rest of the organisation.
The obscurity surrounding what the company does serves as a running gag throughout the series — all that is known is that the company bought and sold ITV (a fact which Denholm Reynholm forgot completely,) and once made part-year profits of "eighteen hundred billion billion". The team consists of what Douglas Reynholm describes as "a dynamic go-getter (Jen), a genius (Moss) and a man from Ireland (Roy)".