The controversial comedian has in the past year been behind a "sick" and "ultra-violent" comic strip depicting school shootings, been blasted for telling jokes about Down's syndrome sufferers, and was forced to apologise after tweeting a car crash joke days after last November's fatal M5 collision.
"Believe it or not, I do have certain parameters I wouldn't cross in the name of comedy, because even I couldn't make it funny. But what I talk about, especially at my live shows, can be brutal and you've got to have a particular sense of humour to withstand it."
On the furore caused by his gags about Down's syndrome, Carr continued: "Criticism of me is absolutely valid. People have the right to be offended, but I also reserve the right of freedom of speech to make a joke about whatever I want.
"I respect that people might say, 'He's a terrible human being and I don't like him', but they can't say I stepped over the line - they drew the line."
Carr stated last year that he never feels guilty about his more scandalous jokes, arguing: "You don't say things by accident as a comedian - you've got to stand by what you say."
> Jimmy Carr interview: 'If you can't joke about a fat guy being fat, the world has ended'
Watch highlights of Jimmy Carr's Being Funny show below: