Line a small baking pan with baking paper and place aside.
Combine the cream, sugar, golden syrup, butter and 1/2 teaspoon salt in a heavy saucepan and place over medium flame.
Cook the mixture, washing down the sides of the pan with a brush dipped in cold water, until the reading on your thermometer reaches 121C and the mixture looks thickened and golden brown. Be careful as it's incredibly hot!
Remove from heat and pour the caramel mixture in the prepared pan.
Allow to cool completely then cut into small squares or rectangles.
Sprinkle with sea salt flakes and wrap each piece individually in baking paper.