The Past Simple tense is used to talk about actions that were completed in the past. Regular verbs form the Past Simple by adding "-ed" to the infinitive. Irregular verbs have unique past forms that must be memorized. Examples are provided of forming the Past Simple for regular verbs like "work/worked" and irregular verbs like "go/went". The formation of the negative and interrogative is also explained using auxiliary verbs like "did" and "did not".