Pre heat the oven to 350 degrees. In a large bowl, beat together the butter and sugar. Add the egg yolk and beat until incorporated. Add in the flour, baking powder and salt. Beat until combined. Dough will be very stiff.

Line a 9 inch metal baking pan with foil and grease the foil. Distribute the dough evenly across the bottom of the pan, pressing the dough down until you have an even layer.

Bake the dough for 25 minutes or until the dough is lightly browned. Remove the pan from the oven and scatter the chocolate chips over the hot crust. Return the pan to the oven for 5 minutes or until the chips have melted. Remove the pan from the oven and using an offset spatula, spread the melted chocolate chips evenly over the crust. Sprinkle the almonds and the toffee bits on top. Let bars and cool and then refrigerate until cold. Using the foil, carefully lift the bars out of the pan and place on a cutting board. Cut into bars.