UK/Ireland list
1 Some Like It Hot (Billy Wilder, 1959)
2 This Is Spinal Tap (Rob Reiner, 1984)
3 Annie Hall (Woody Allen, 1977)
4 Withnail and I (Bruce Robinson, 1987)
5 Groundhog Day (Harold Ramis, 1993)
6 Harold and Maude (Hal Ashby, 1971)
7 Airplane! (Jim Abrahams, David Zucker and Jerry Zucker, 1980)
8 The Big Lebowski (Joel and Ethan Coen, 1998)
9 Life of Brian (Terry Jones, 1979)
10 The Lady Eve (Preston Sturges, 1941)
11 Duck Soup (Leo McCarey, 1933)
12 Playtime (Jacques Tati, 1967)
13 Team America: World Police (Trey Parker, 2004)
14 The General (Clyde Bruckman and Buster Keaton, 1926)
15 When Harry Met Sally... (Rob Reiner, 1989)
16 Toni Erdmann (Maren Ade, 2016)
17 Sons of the Desert (William A. Seiter, 1933)
18 Anchorman: The Legend of Ron Burgundy (Adam McKay, 2004)
19 Trading Places (John Landis, 1983)
20 Dr Strangelove or: How I Learned to Stop Worrying and Love the Bomb (Stanley Kubrick, 1964)
21 The Producers (Mel Brooks, 1967)
22 Mean Girls (Mark Waters, 2004)
23 Borat: Cultural Learnings of America for Make Benefit Glorious Nation of Kazakhstan (Larry Charles, 2006)
24 Kind Hearts and Coronets (Robert Hamer, 1949)
25 The Apartment (Billy Wilder, 1960)
26 Bridesmaids (Paul Feig, 2011)
27 Shaun of the Dead (Edgar Wright, 2004)
28 Sherlock Jr (Buster Keaton, 1924)
29 South Park: Bigger, Longer & Uncut (Trey Parker, 1999)
30 The Discreet Charm of the Bourgeoisie (Luis Buñuel, 1972)
Some interesting differences between UK/US rankings:
UK
4 Withnail and I (Bruce Robinson, 1987) - missing in US top 100
13 Team America: World Police (Trey Parker, 2004) - missing in US top 100
16 Toni Erdmann (Maren Ade, 2016) - missing in US top 100
17 Sons of the Desert (William A. Seiter, 1933) - missing in US top 100
23 Borat- missing in US top 100
US
8. Monty Python and the Holy Grail (Terry Gilliam and Terry Jones, 1975) - missing in UK top 100
11 Blazing Saddles (Mel Brooks, 1974) - missing in UK top 100
16 Raising Arizona (Joel and Ethan Coen, 1987) - missing in UK top 100
18 Animal House (John Landis, 1978) - missing in UK top 100
20 My Man Godfrey (Gregory La Cava, 1936) - - missing in UK top 100
19 To Be or Not To Be (Ernst Lubitsch, 1942) - missing in UK top 100
24 Caddyshack (Harold Ramis, 1980) - missing in UK top 100
1 Some Like It Hot (Billy Wilder, 1959)
2 This Is Spinal Tap (Rob Reiner, 1984)
3 Annie Hall (Woody Allen, 1977)
4 Withnail and I (Bruce Robinson, 1987)
5 Groundhog Day (Harold Ramis, 1993)
6 Harold and Maude (Hal Ashby, 1971)
7 Airplane! (Jim Abrahams, David Zucker and Jerry Zucker, 1980)
8 The Big Lebowski (Joel and Ethan Coen, 1998)
9 Life of Brian (Terry Jones, 1979)
10 The Lady Eve (Preston Sturges, 1941)
11 Duck Soup (Leo McCarey, 1933)
12 Playtime (Jacques Tati, 1967)
13 Team America: World Police (Trey Parker, 2004)
14 The General (Clyde Bruckman and Buster Keaton, 1926)
15 When Harry Met Sally... (Rob Reiner, 1989)
16 Toni Erdmann (Maren Ade, 2016)
17 Sons of the Desert (William A. Seiter, 1933)
18 Anchorman: The Legend of Ron Burgundy (Adam McKay, 2004)
19 Trading Places (John Landis, 1983)
20 Dr Strangelove or: How I Learned to Stop Worrying and Love the Bomb (Stanley Kubrick, 1964)
21 The Producers (Mel Brooks, 1967)
22 Mean Girls (Mark Waters, 2004)
23 Borat: Cultural Learnings of America for Make Benefit Glorious Nation of Kazakhstan (Larry Charles, 2006)
24 Kind Hearts and Coronets (Robert Hamer, 1949)
25 The Apartment (Billy Wilder, 1960)
26 Bridesmaids (Paul Feig, 2011)
27 Shaun of the Dead (Edgar Wright, 2004)
28 Sherlock Jr (Buster Keaton, 1924)
29 South Park: Bigger, Longer & Uncut (Trey Parker, 1999)
30 The Discreet Charm of the Bourgeoisie (Luis Buñuel, 1972)
Some interesting differences between UK/US rankings:
UK
4 Withnail and I (Bruce Robinson, 1987) - missing in US top 100
13 Team America: World Police (Trey Parker, 2004) - missing in US top 100
16 Toni Erdmann (Maren Ade, 2016) - missing in US top 100
17 Sons of the Desert (William A. Seiter, 1933) - missing in US top 100
23 Borat- missing in US top 100
US
8. Monty Python and the Holy Grail (Terry Gilliam and Terry Jones, 1975) - missing in UK top 100
11 Blazing Saddles (Mel Brooks, 1974) - missing in UK top 100
16 Raising Arizona (Joel and Ethan Coen, 1987) - missing in UK top 100
18 Animal House (John Landis, 1978) - missing in UK top 100
20 My Man Godfrey (Gregory La Cava, 1936) - - missing in UK top 100
19 To Be or Not To Be (Ernst Lubitsch, 1942) - missing in UK top 100
24 Caddyshack (Harold Ramis, 1980) - missing in UK top 100