Preheat oven to 350 degrees F.

Line an 8x8" pan with aluminum foil and spray the foil with nonstick spray or butter

In a bowl, place the flour, baking powder, and salt. Mix until combined

In a mixer bowl place the butter and brown sugar. Mix on medium speed for 3-4 minutes or until the mixture becomes creamy and fluffy. Scrape down the sides of the bowl with a spatula

With the mixer running, add the eggs one at a time and the vanilla

Slowly add the flour mixture. Scrape the sides of the bowl with a spatula

Finally, add the toffee bits. Do not overmix

Place this entire mixture on the 8x8 pan. With a spatula press down until the dough is completely flat and covers the entire surface

Bake for 15-18 minutes or until the top starts to set

Remove from the oven and let it cool a bit while you make the filling

In a saucepan over low heat, place the condensed milk, butter, and caramel bits

Stir until the caramel bits and the butter are completely melted. Mixture should look light brown

Pour the entire mixture on top of the crust and bake for 15-18 minutes or until the top is no longer shiny and a bit brown

Remove from oven and immediately add the chocolate chips on top

Let the chocolate chips untouched for about 30 seconds (the heat from the toffee will melt them)

With a spatula, spread the chocolate until the whole surface is covered

Let the toffee cool and place in the fridge for a couple of hours before unmolding and cutting into squares*