Posting on her official website, the comedienne told fans, who were expecting the recordings to start much earlier, that firm dates for the award-winning show have not been arranged yet.
She wrote: "Thank you for all your enquiries about being in the audience of the sitcom recordings of series three.
"It won't be filming until sometime in 2012, dates yet to be arranged, but there might be news at the end of this year about it. So keep popping back."
Earlier this year, it was announced that Miranda would be promoted to BBC One after strong ratings on BBC Two last year.
Watch our recent interview with Miranda below: