Martin speaks directly to the camera, explaining that a car crash has taken his life and that the afterlife he’s in isn’t about being a ghost who haunts walls or moves objects. Instead, he’s ushered into a waiting zone called a re-start centre, where two “carers” guide him through group counselling that pushes positive thinking. Martin tries to fake optimism, and another dead person befriends him, after which the two are assigned roles as carers in a hospital to help guide newly deceased souls.
He hopes this new job will earn him some credit and a chance to move “up there” to a brighter place, but only his colleague gets promoted. A new co-worker, Rash, arrives, and Martin finds himself dealing with increasingly difficult newly-dead clients, including a criminal whose name he can’t pronounce who ends up running away. Rash is loud, talkative, and clearly enjoys the afterlife far more than Martin does. Together they set out to track the fugitive and end up heading toward a seaside town.
In a library, Martin meets a woman named Liz and discovers an odd ability: he can read a book or newspaper aloud with a living person if they simply turn the pages together. Liz hides when another dead man appears—she says she used to know him and notes he can’t take a hint. Martin’s co-worker claims Liz’s death was a suicide.
The chase continues, but the runaway escapes again. They learn that his Dad lives in town and is a “starer,” a dead person who mostly stares into space. The runaway turns out not to be Polish (Wozcek) at all, but is called Chick. Chick’s send-off appears in the next morning’s paper, and Rash wants to stay so Chick can say goodbye to his family, while Martin wants to leave to make his assessment. Liz hints that there might be a route out of town beyond the last bus at 11, suggesting a boat.
Later, in an all-night garage, Rash follows a wild couple. In the back of their car, Rash suggests they should stay with this couple because Mandy needs to be in front of a judge early, so they’ll drive back to the city. Liz joins them, and they awkwardly watch the couple have sex.
At Chick’s mother’s house, Chick explains that his death might have been a mistake: he saw Rash being chased by a group of unnamed lads, and then Rash was hit. Martin starts to connect the dots: two young men who have been copying Rash and ogling the living keep mocking Chick. Martin loses his temper and accuses Chick of killing Rash, and the others back off.
Liz returns, and Martin invites her to come back to the centre with him, but she declines, choosing to leave with her ex, whom she killed. Martin and Chick reunite with Rash, who doesn’t realize Chick is present. Before Martin can haul Chick into the car, Rash spots the two younger lads and runs off to explain himself. The car leaves without him.
Back in the city, Martin ushers Chick through processing and attends the assessment himself. Afterward, Chick seeks Rash to talk, while Martin learns Rash’s brother has recovered and is out of danger, so he tells Chick he’ll handle it. Martin is called to hear his assessment results and is shown upstairs, but he turns back, finds Chick, and offers to help him find Rash. They end up at a strip club, where Rash has become a starer.
In the final beats, Martin reveals that he was upset because his wife didn’t kill herself when he died; he accepts that she let him go and resolves to let her go as well. Rash wakes up and comes out to talk to Chick, and he seems at peace with Chick having killed him—so long as Chick can honestly say it was a bigger, sturdier car that did the deed.
