Jeremy Clarkson made more than £850,000 from Top Gear last year on top of his lucrative BBC salary thanks to an unusual deal with the broadcaster’s commercial arm.

His position as one of the top earners on television is boosted by a cut of the money made on the sales of magazines, DVDs, books, toy cars and other merchandise associated with the show.

It is controversial as many believe it inappropriate for Clarkson to cash in on a programme which was created for the BBC.

Others think the deal makes it look as though he is getting special treatment.

Figures posted at Companies House, the official register of UK firms, show he made £854,000 from a business called Bedder 6 – owned by Clarkson, Top Gear executive producer Andy Wilman and BBC Worldwide – on top of an estimated £1million salary from the BBC.

Clarkson received £504,000 from the dividend paid to shareholders in the year to March 2010 and a £350,000 ‘payment for services’. Mr Wilman also gets a cut.

The deal is said to have been designed to make it more attractive for Clarkson to stay at the BBC.

A BBC Worldwide spokesman said the deal recognises Clarkson’s role in turning the show into a global phenomenon, adding: ‘This joint venture ensures we can drive more money back into BBC programming, ultimately benefiting the licence fee payer.’