Place the chocolate in a bowl.
In a separate bowl, combine the cream, caramel, whisky and butter and roughly stir together.
Place the bowl into a microwave for 2-3 minutes or until boiling. Alternatively, place the ingredients in a saucepan over medium low heat, stirring every now and then until the mixture comes to a boil.
Pour the hot cream mixture over the chopped up chocolate and let the ingredients stand for 30 seconds to a minute alone.
Add in the instant espresso powder and sea salt and whisk the mixture until thick, smooth and glossy.
Taste and add more salt should you feel it necessary.
Cover the bowl with a piece of cling wrap and place in the refrigerator to chill for 5 hours or overnight.
To shape the truffles, scoop 2 tbsp sized mounds of the mixture and sprinkle with a little cocoa. WARNING: This stuff is super messy and you'll need to wash your hands a number of times.
Roll the truffles into ball shapes and coat with the cocoa.
Keep the truffles chilled until ready to serve, then sprinkle with sea salt for a final garnish.