The 40-year-old comic, who Piers Morgan described as the best impressionist in the programme's history, originally tried out for the ITV1 talent contest in 2007.
Burling appeared briefly during a 20-second montage two years ago. He was put through to the second round, but the judges did not send him through to the live semi-finals. Opera singer Paul Potts went on to win the series.
"The judges were raving about Paul this year, but didn't remember they had already seen him," a source told The Sun.
Britain's Got Talent continues on Sunday at 8pm on ITV1.