Roughly chop the bittersweet chocolate and place into a medium bowl. Set aside.

In a small pot or in the microwave, heat the salted caramel sauce and cream together until hot.

Pour the hot caramel sauce over the chocolate, and let stand for 10 minutes. Once the chocolate has melted give the truffle mix a stir to emulsify but just briefly. Over mixing can cause the mix to separate and become oily.

When the mixture is smooth, transfer to the refrigerator and allow to chill until set, about 4 hours or overnight.

Line a small baking sheet with parchment. Using a spoon, scoop out the truffle in rounded teaspoonfuls and roll until smooth in your hands.

Melt the coating chocolate over in a bowl over a pot of simmering water. Roll the chilled truffle in the melted chocolate until coated.

Straight away toss the truffle into cocoa powder and allow the cocoa to stick to the wet chocolate. Continue with the remaining truffles.

Allow the truffles to set in the fridge. Store in an airtight container in the refrigerator until ready to gift.

Just before eating allow them to sit at room temperature for the best flavor.