Bill Bryson is incredibly funny- the sort of funny that leaves you laughing hysterically on public transport as you read, with the other passengers making nervous glances towards the exits and wondering if they can quietly slip off the train at the next stop.
P.J. O’Rourke has done some great stuff, too (I thoroughly recommend Holidays In Hell), and Harry Harrison’s Stainless Steel Rat series doesn’t really qualify as “Funny”, but it is thorougly tongue in cheek and not intended to be taken entirely seriously.
Golfing For Cats by Alan Coren is quite a good read, and Scott Adams (of Dilbert fame) has written a number of semi-serious Dilbert books that are very amusing, tongue in cheek, and worth checking out- I especially recommend The Dilbert Principle, The Dilbert Future, and Dilbert and The Way Of The Weasel.
Some of the more notable stand-up comedians have written surprisingly good books- Drew Carey’s Dirty Jokes and Beer and Jeff Foxworthy’s No Shirt, No Shoes, No Problem are surprisingly good and well worth a look.
It goes without saying that the Red Dwarf books are must-reads, and Rob Grant’s book Colony is very much in the same style.
Not all of Ben Elton’s books are humorous, but many of them are, and if you like Red Dwarf and Blackadder, then you’ll probably enjoy his work as well.
Not really novels, but the “Jetlag Travel Guides” to fictional countries- currently Molvanvia: A Land Untouched By Modern Dentistry and Phaic Tan: Sunstroke On A Shoestring- are quite funny and will no doubt raise a smile or two.
Have a look in Remainder Bookstores for relatively obscure books by one or two-off authors- I’ve found quite a few great little humorous books with titles like Doomsday: The Survivor’s Guide, How To Be An Evil Dictator, and The Action Hero’s Handbook in remainder bookstores and the like. 