The actress told the Radio Times that the BBC Two / HBO comedy does not belittle star Warwick Davis.
"I don't believe that at all," she said. "I think that's complete nonsense because Warwick was involved in the whole creative process.
"I mean, [the show] was Warwick's idea in the first place. How on earth can they say that someone who's created a piece of work themselves [is] being ridiculed by it?"
She added: "It's not there to be a controversy creator, it's there as a piece of entertainment."
The This Is England actress also admitted that she has found the response to Life's Too Short "overwhelming".
"I've really liked all the comments about the series," she insisted. "I'm just... hoping that people enjoy the rest of the series, because everyone's worked really hard."
Life's Too Short co-creator Stephen Merchant previously told Digital Spy that the show is "not intended to be controversial".
"It was developed in collaboration with Warwick... so it's not there to be provocative," he explained.
Life's Too Short airs on Thursdays at 9.30pm on BBC Two. The series will premiere on HBO in early 2012.
> Ricky Gervais: 'Life's Too Short is funnier than The Office, Extras'
Watch Digital Spy's interview with Warwick Davis about Life's Too Short below: