Whisk together flour, salt, baking powder, and sugar in a large mixing bowl. Grate the butter in. (You want it very cold!) Stir in the chocolate chips and toffee bits. Add the cream and stir gently. Knead a few times till dough comes together. It will be crumbly at first, but it will come together.
Pat into a 1" thick circle. Cut in wedges and place on a cookie sheet about 1" apart. Brush tops with cream or milk. Sprinkle with sugar if desired.
Bake at 400° for about 15-18 minutes or till light golden brown. For an even more decadent treat, drizzle the tops with melted chocolate chips.