Line a jelly roll pan with foil or parchment paper. Spray lightly with cooking spray. Arrange Ritz crackers in a single layer.You will use approximately 40 to 46 crackers.
Heat brown sugar and butter in a medium saucepan, stirring occasionally until melted. Bring to a boil and boil for 2 to 3 minutes. Do not stir during this time.
Pour brown sugar mixture over crackers.Bake for 3 to 5 minutes.
Remove from oven and sprinkle chocolate chips on top. Return to oven for 1 minute.
Use an offset spatula to spread the melted chocolate chips into a smooth layer.Sprinkle with toffee bits.
Refrigerate for 1 to 2 hours. Break into pieces and serve.
Notes
To make the toffee look a little more festive for the holidays, you can sprinkle on some red and green sprinkles or some red and green mini M&M's.