“When someone close to you dies, move seats” is a jocular saying that has been printed on many images. This is probably good advice when sitting on a train, a bus, a plane, or in a movie theater.
   
The joke has been told by English comedian, writer and television presenter Jimmy Carr since at least 2005, when it was printed in The Sunday Telegraph (London, UK).
   
     
Wikipedia: Jimmy Carr   
James Anthony Patrick Carr (born 15 September 1972) is an English comedian, writer and television presenter. He is known for his dark humour, distinctive laugh, and heckler interaction. Carr moved to a career in comedy in 2000.
             
6 November 2005, The Sunday Telegraph (London, UK), “Beyond a Joke: Sick and scary - that’s Jimmy Carr in his own words. How can a comedian who makes no effort to be liked raise so many laughs?” by Nigel Farndale, pg. 11:
Or: “When someone close to you dies, move seats.’‘
     
4 October 2008, The Sun (London, UK), “Have a laugh! with Jimmy Carr,” pg. 4:
WHEN someone close to you dies, move seats.
   
Twitter
Jay 杰龙
@jaydoestweets
When someone close to you dies, move seats - I love Jimmy Carr
9:28 AM · Feb 7, 2009·Twitter Web Client
 
Google Books
Jokes for Blokes:
The Ultimate Book of Jokes not Suitable for Mixed Company
By Llewellyn Dowd and Phil McCracken
London, UK: Ebury Press
2011
Pg. 149:
When someone close to you dies, move seats.
   
Google Books
5,000 Great One Liners
Compiled by Grant Tucker
London, UK: Biteback Publishing
2012
Pg. ?:
What do you do when someone close to you dies? Move seats.
     
Mirror (London, UK)
Jimmy Carr’s 40 most memorable jokes: One-liners and videos galore to mark comic’s 40th birthday
To some he’s hilarious. To some, he’s an irritant on a par with bleach. Judge for yourself with this collection of his gags
By Rob Leigh
00:00, 14 SEP 2012 UPDATED17:03, 23 APR 2013
(...)
15) When someone close to you dies, move seats.
   
Twitter
Jimmy Carr
@jimmycarr
If someone close to you dies - move seats!
My Dead Nan
8:00 AM · Nov 9, 2019·Twitter Media Studio
 
Reddit—Oneliners
Posted by u/PeeSeaBayBee November 9, 2020
When someone close to you dies, move seats.
COMMENTS
PeeSeaBayBee
Author - Jimmy Carr.