Preheat oven to 340°F / 170°C (150° fan-assisted) and line an 8-inch square pan with parchment paper.
Put the room temperature butter in a mixing bowl and beat it lightly with a wooden spoon to soften it. You can do this in a stand mixer if you prefer but you have to be very careful not to overmix.
Add the sugar and mix it into the softened butter. Don't beat too much, we aren't trying to cream it, just to combine.
Add the flour and mix it gently just until it incorporates. The easiest method is actually to use your hands to bring all the ingredients together until they start to form a scraggly dough.
Use your hands to bring it together into one cohesive ball of dough. Be careful not to overwork it.
Tip the scraggly dough into your prepared baking pan and press it down into all the edges until it forms a nice, even layer of dough on the bottom of the pan.
Dock the shortbread dough by using a fork to prick holes all over it - this will help steam to release and the shortbread to bake more evenly.
Bake for 30 minutes or until just starting to turn golden brown at the very edges. Let the shortbread cool completely.
Make the Caramel
Put the butter, light brown sugar, and golden syrup in a pan over medium heat, stirring occasionally until the butter has melted and the brown sugar has completely dissolved. You'll know the sugar has dissolved because the mixture will no longer feel grainy when you run your wooden spoon across the bottom of the pan.
Once the sugar has dissolved, remove from the heat and stir in the condensed milk and salt slowly.
Return the pan to the heat and bring to a boil, stirring constantly to avoid burning the caramel on the bottom of the pan.
Let the caramel boil until it thickens and the bubbles start to look like large, bursting craters on the surface. This should take about 5-7 minutes of boiling. When your caramel is ready, it should be a little darker in color and should coat the back of your spoon in a satin-like layer. See the post above for more tips on how to know if your caramel is ready.
Remove the caramel from the heat and let it sit for 2-3 minutes to cool slightly. This will make it a more workable consistency that won't run down the sides of the pan.
Pour the caramel over the cooled shortbread base and smooth it out to the edges.
Let the caramel come to room temperature, then transfer to the fridge to chill for 1-2 hours, or until completely set.
Add Chocolate Topping
Once the caramel has set, melt the dark chocolate in 30-second bursts in the microwave, stirring in between until completely melted. Then stir in the vegetable oil.
Pour the melted chocolate over the cold caramel shortbread. Optional: For an extra touch, you can sprinkle with a little flaky sea salt, or drizzle some white chocolate on top of the dark chocolate to make a pretty pattern before it sets.
Return the millionaire's shortbread to the fridge to chill for another hour before slicing.
Notes
Important Notes:
Let the shortbread cool completely before pouring the caramel over it.
Let the caramel sit for 1-2 minutes before pouring over the shortbread.
Pay close attention to the signs that the caramel is cooked enough, if it is overcooked it will be too hard, and if it is undercooked it will run right out of the middle when you take a bite. See my section above on how to know exactly when it's done.