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Line an 8x8" baking dish with waxed paper and spray lightly with cooking spray. Set aside.
Place the butter and sweetened condensed milk in a medium saucepan. Heat over medium low heat until combined, stirring occasionally.
Remove from heat and add the chocolate and teaspoon of sea salt, stirring until smooth. Add the 1/2 cup toffee bits and stir until combined.
Pour the mixture into the prepared pan and spread evenly. Gently press in more toffee bits on top, and sprinkle a bit more flaky sea salt. Chill 2 hours or overnight until set.
Once set, remove from the pan and place on a cutting board. Cut into small squares with a very sharp knife, and store in an airtight container in the refrigerator. Enjoy!