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Butter a 20cm square tin. Mix the sugar and golden syrup in a deep saucepan over a gentle heat until the sugar has melted. Try not to let the mixture bubble until the sugar has completely dissolved.
Turn up the heat a little and simmer until you have an amber coloured caramel (this won’t take long). To test if it’s ready, turn off the heat and drop a little into a glass of very cold water. If it forms a hard ball, it’s ready. If not, turn the heat back on and cook a little more. Then, as quickly as you can, turn off the heat, tip in the bicarb and beat with a wooden spoon until it’s disappeared and the mixture is foaming. Scrape into the tin immediately – be careful, the mixture will be very hot.
Leave the honeycomb in the tin for 1 hr-1 hr 30 mins until hard (it will continue to bubble).
Line a baking sheet with parchment paper. Melt the chocolate in a small heatproof bowl over a pan of just simmering water.
Snap the honeycomb into chunks and dip half of each piece into the chocolate. Drizzle with any remaining chocolate and a pinch of sea salt, if you like. Leave to set in the fridge for 1 hr.
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