Appearing on screen with Steve Carell playing Michael Scott, Gervais made a cameo as David Brent.
On his way out of an elevator Brent and Scott bumped into each other in a hallway.
Brent said 'Excuse me mate' in his English accent and was immediately mimicked by Scott.
“If you are taking the mickey you’ve picked the wrong person,” said Brent.
Scott replies: “I’m not picking on you, I’m actually working on an English character called Reginald Poofter.”
Realising they share a sense of humour, Brent said: “I’ve got a Chinese fella, not politically correct but ‘Herro? Herro?’ Not that you can do that nowadays.”
Scott replied: “People don’t understand it has nothing to do with making fun of a different nationality.”
Brent: “Yeah, comedy is a place the mind goes to tickle itself – that's what she said!”
The pair then hugged and slapped each other on the back.