COMEDIAN Jimmy Carr launched into a tirade calling a member of his audience 'tax dodging scum' after they said they were from Jersey - during the filming of his last DVD.
Carr, 39, made the comments in his 2011 DVD 'Being Funny' which sold in its thousands and was in the top 10 best comedy DVDs to buy last Christmas.
The routine was filmed live at Birmingham's Symphony Hall and Carr invited his audience to shout out where they were from as he was trying to improve his impressions of accents.
Having performed Scouse, Geordie and Brummy phrases for the crowd, a heckler at the back of the room then shouted: 'Jersey'.
Carr then immediately replied: 'You haven't got an accent you tax-dodging scum.'
Carr then says: 'Who knew there was that much anti-Jersey feeling?
'It was simmering under...finally someone has said it.'
He finished off the insult with 'You're basically French now f*ck off.'
Carr was forced to apologise last week after becoming embroiled in a tax dodging row described by Prime Minister David Cameron as 'morally wrong.'
It was revealed this month that Carr was keeping his £3.3 million fortune in a completely legal tax scheme in Jersey which allowed him to pay as little as 1 per cent tax on his earnings.
More than 1,000 people, including Carr, are thought to be using the Jersey-based K2 scheme, which could be sheltering as much as £168m a year from the Treasury.
Last week Carr issued an apology via Twitter stating that it was 'obviously a serious matter' and that he would 'conduct my financial affairs much more responsibly' in the future.