Preheat oven to 400°F (200°C). Line a baking sheet with parchment paper.
Spread potato chips evenly across the baking sheet in a single layer.
In a saucepan melt butter and brown sugar over medium heat.
Bring mixture to a boil and cook for 3 minutes, stirring constantly.
Pour the hot toffee evenly over the potato chips.
Bake for 5 minutes until bubbly.
Remove from oven and sprinkle chocolate chips over the hot toffee.
Wait 2 minutes, then spread the melted chocolate evenly.
Sprinkle sea salt and toppings.
Let cool completely before breaking into pieces.