In one episode, a man touches a statue's breast.

There is a naked man drunk and passed out on a lounge, baring his bottom.

Julian is a disgraced politician, who died in a sex scandal. This is mentioned throughout the series but in a comedic way.

Reference to masturbating in one episode

Sex is referenced

Reference to a threesome in one ep

Mention of an orgy in the season 5 Christmas special.

theres some blood and violence

One person has an arrow in his neck

Someone is decapitated and you see his neck but is clearly fake

Several uses of "bloody hell" and "damn"

Pat says 'Naff off, you wazzock!'

A lot of Northern slang from Pat.

Character references a quote from top gun and says the word bullsh*t.

The word "bitch" is sometimes said. There is one episode where it is said throughout as a running joke.

Characters occasionally drink alcohol.

the plauge people are creepy and the ghosts may be at first

The girl who sings ring a ring a Rosie could be scary to some.

Given this show revolves around ghosts and death, there can be some upsetting moments. However, it is a comedy, and these are few and far between. The ghosts are not scary.