Contains spoilers for this episode and earlier episodes.
Red Nose Day fills Wernham Hogg with costumes and fundraising. Gareth hops around on one leg, Keith dresses as Ali G, and Dawn offers kisses for a pound. Neil and Rachel perform a rehearsed dance that the staff enjoy. Brent cannot bear to leave the attention with Neil and launches into his own routine, but the awkward response gives him little of the admiration he was hoping to win.
The fundraising does not suspend Brent's responsibilities. Neil and Jennifer confront him about unfinished reports while he has been working on an idea for a television quiz. His confidence in a future as an entertainer makes their complaints especially unwelcome. Elsewhere, Dawn discusses a possible move to America, and Tim pays for a charity kiss. She pulls him towards her and kisses him on the lips. He returns to his desk distracted and becomes uncomfortable when Rachel comes over to flirt.
Neil and Jennifer return to Brent's office and offer him a redundancy package. When he asks whether he can refuse, Neil makes clear that the departure is compulsory. Brent complains about receiving the news on the supposed day of laughter, then predicts that the employees will rebel when they hear it. He announces his redundancy and waits for the promised outrage, but the room stays quiet. Still wearing an ostrich costume, he has to continue with the charity photograph after discovering how little resistance his departure will provoke.