Change L_PAYMENTREQUEST_0_TAXAMT0 to 4.00 since you have qty=2 of this line item.
METHOD=SetExpressCheckout
CANCELURL=http://vikingchallenge/site/payPalCancel
RETURNURL=http://vikingchallenge/site/payPalReturn
MAXAMT=48.00
REQCONFIRMSHIPPING=0
NOSHIPPING=1
LOCALECODE=GB
PAYMENTREQUEST_0_AMT=48.00
PAYMENTREQUEST_0_CURRENCYCODE=GBP
PAYMENTREQUEST_0_PAYMENTACTION=SALE
PAYMENTREQUEST_0_ITEMAMT=40
PAYMENTREQUEST_0_TAXAMT=8.00
PAYMENTREQUEST_0_DESC=Adults
PAYMENTREQUEST_0_ALLOWEDPAYMENTMETHOD=InstantPaymentOnly
L_PAYMENTREQUEST_0_NAME0=Adults
L_PAYMENTREQUEST_0_DESC0=Adults
L_PAYMENTREQUEST_0_AMT0=20
L_PAYMENTREQUEST_0_TAXAMT0=4.00
L_PAYMENTREQUEST_0_QTY0=2