James Bond's annual company car tax bill would have risen to over £400,000 if the Treasury could prove the suave secret agent was using his Aston Martin for personal affairs.

Research by chartered accountants Nyman Libson Paul, who have a site at Pinewood Studios where many Bond movies were filmed, discovered that the stunning car's tax benefit would be £832,000. As a 50% higher rate taxpayer, Bond would have to shell out £416,000.

The figure was worked out as part of a wider investigation into Bond's past and present company car tax liability, using the laws of the respective periods and the values of the cars at that time.

Two years ago the first DB5, seen in Goldfinger, was sold for £2.6 million, which is why 007's latest tax bill is so high.

Nyman Libson Paul worked out that in 1977, when company car tax was first introduced, Bond's tax bill for his Lotus Elise would have been just £315. Even the DBS seen in Quantum of Solace would have cost the spy no more than £11,200.

The firm has produced the accounts for every single film since Dr No in 1962. Dave Morrison, a tax partner at Nyman Libson Paul who led the research, said: "In the latest film, it's not clear from the plot if Bond now owns the DB5 or it's a company car.

"If it is a company car, Bond has a good case for arguing that he only uses it for work and would therefore not have to pay any tax on it as there would be no personal benefit.

"If the Treasury discover he has been taking it home at night, using it to go shopping or even for entertaining Bond girls, he could be in hot water.

"Of course, MI6 might have a special arrangement with the Treasury with regard to the perks received by its spies - but that would be classified information."