The taxable part of the pension lump sum will be £118,440 which when added to your salary of £38,000 and your pension of £4,452 will give you a total income in 2016/17 of £160,892. As your income will be over £122,000, you will lose all your personal allowance of £11,000 which will cost you £4,944.60 in tax (£10,892 @ 45% + £108 @ 40%).
The tax on your salary and pension will be £10,580.80 (£32,000 @ 20% + £10,452 @ 40%). The tax on the taxable part of the pension lump sum will be £47,920.60 (£107,548 @ 40% + £10,892 @ 45%).
The figures above are what the final gross tax liabilities will be and don't take account of tax deducted at source from your salary, pension and taxable pension lump sum.
As I said in my earlier post, different pension providers are taxing pension lump sums in different ways. If your pension provider uses a 1100L Month 1 tax code, the tax deduction at source will be £51,726.95 (£917 @0% + £2,667 @ 20% + £9,833 @ 40% + £107,023 @ 45%). That will be excessive by £3,806.35 (£51,726.95 - £47,920.60) but there will be an underpayment of £4,944.60 on your salary and pension due to the loss of the personal allowance which was mentioned above.