The category is the only one decided by the public, and lines open for voting at 11am today (November 27).
Last year's winner Jack Whitehall has been nominated again this year, alongside 2011 winner Sarah Millican, David Mitchell, Alan Carr, Graham Norton and Lee Mack.
The winner will be announced during the televised awards, which will air on December 12 from 9pm on Channel 4 and be presented by Jonathan Ross.
There are 15 categories in this year's British Comedy Awards, including Best New British TV Comedy, Best Sitcom, Best Comedy Actor and Actress, Outstanding Achievement Award, The Writer's Guild of Great Britain Award and the award for International Achievement.
Nominees include Mel and Sue, Ant & Dec, Adam Hills, James Cordon and Miranda Hart.
Lauren Laverne and new co-host Angelos Epithemiou will preside over the Live Lock-In Party on E4 from 11pm.
For a full list of the telephone numbers needed to vote, visit channel4.com/programmes/british-comedy-awards.