Preheat oven to 400 F. Line a greased or sprayed rimmed baking sheet (16" x 11") and cover with foil or parchment so it also comes up the sides.

Put down a single layer of crackers to cover the pan

In a saucepan, add the sugar and butter and heat until it has all melted and begins to boil. Be careful because this mixture is HOT. Give it a stir and when the syrup is boiling, continue to boil for 3 full minutes.

After 3 minutes, pour the mixture, CAREFULLY (It is hot remember!) over the crackers and place in the oven for 5 minutes.

Remove from the oven and sprinkle the milk chocolate toffee bits all over whilst still hot. Allow to completely cool then break in to pieces.