It is crap.
Unfortunately for Him and Her I am watching it in tandem with Teachers, to which I have been introduced for the first time via the gift of 4OD. That perfectly strikes a balance between realism and comedy, whilst remaining engaging and actually funny.
I was able to stick the first series of H&H, just about, but I would have expected there to have been some progression into this series. If anything it has regressed.
Russell Tovey's portrayal of a childish, self-involved man is plain irritating: compare and contrast Andrew Lincoln as Simon in the aforementioned show. Tovey's high voice and exaggerated mannerisms are almost reminiscent of Harry Enfield's Scousers - you half expect him to say 'calm down, calm down!' and his face doesn't help matters much. And Sarah Solemani just seems to smirk and mumble insults all the time. Hilarious. They are, as others have said, rather unlikeable and annoying.
I like a good fart gag as much as the next man but this series doesn't even do that properly: they merely talk about going to the bog all the time and sit about. This programme makes me feel trapped, like I'm at a boring relative's house for half and hour without even being offered a cup of tea to suspend the gloom.
There are no jokes, no real interplay, no plot to speak of. I know a crap sitcom when I see one - I wrote one when I was 21 - and this fits into that category.
The only thing worth paying attention to is Joe Wilkinson's performance as Dan, which needs to be lifted out of this mire and put to better use elsewhere.