The 56-year-old actor will play a middle-aged grumpy man in the show, which has been tentatively titled "Roll on Death", reported Evening Standard.
"I don't know whether it's a comedy or more of a six-part story. It's like a series that's adapted from a novel, I just haven't written the novel.
"It's a guy whose wife has died and he is in the depths of depression and he nearly kills himself. But the reason he doesn't is that the dog is hungry, so that saves him for a while. He thinks about his crappy job he works for a free newspaper," Gervais said.
"He's not scared of a mugger because they can't kill his wife, he doesn't give a f**k, they can't hurt him anymore. This new-found thing liberates him. It's dark but it's funny and he gets embroiled with people he would never mix with in the underworld," Gervais said.
The show reunites the actor with his "David Brent: Life on the Road" co-star Tom Basden.
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