Using a large baking pan line with heavy-duty foil. Arrange crushed chips in a single layer on the foil; set aside.
In a large heavy saucepan over medium heat, melt butter. Stir in sugar. Bring to a boil; cook and stir for one to two minutes or until sugar is dissolved. Pour evenly over chips.
Bake at 350° for eight to ten minutes or until bubbly. Immediately sprinkle with chocolate chips. Allow chips to soften for a few minutes, then spread over top. Sprinkle with toffee bits.
Cool, cover and refrigerate for one hour or until set. Break into pieces. Store in an airtight container. Break off pieces of the bark and enjoy!