52% tax in UK?

Is this correct?

If your above the 32,400 tax rate and getting the forty percent tax on your income, you then pay an additional 12 or 11 percent for national insurance?

So your total taxes are 52%? 

Not exactly.

The UK charges 40% plus 1% for NI, so bringing the rate on income over the basic rate band plus exemptions to 41%.  NI (except for the 1%) is capped, just like FICA and the Medicare levy.

Most folks qualify for a UK personal allowance of £5,035, and the figure this year is £33,300 (£32,400 was last years amount).

If you are an expat moving to the UK there are lots of incentives and tax breaks available too, depending on your circumstances.