Possibly Ricky Gervais' best work. That's quite a statement, as I have always been a huge fan of his work.
What is so brilliant about After Life is it manages to do what many writer/directors/actors etc cannot do, and that is mix comedy and drama. If done well this type of genre knocks any 'sitcom' out of the water. Why ? Well you actually care, and what Ricky does so well with his character in After Life, is take you on a sad, yet inspiring journey of a man coping with the death of his wife.
Something everyone can or will be able to relate to.
It's funny every bit as it is sad; yet there is hope. As a film editor for my day job this exactly the kind of thing I would love to cut!