Place the chopped dates in a bowl. Add the baking soda and pour the boiling water over them. Stir well and let the mixture sit for about 10 minutes. This softens the dates and brings out their sweetness.
In a separate bowl, cream together the softened butter and brown sugar until light and fluffy. You can use a stand mixer or a hand mixer for this.
Beat in the eggs one at a time, making sure each is fully incorporated before adding the next.
In a separate bowl, whisk together the flour, baking powder, and salt. Gradually add the dry ingredients to the wet ingredients, mixing until just combined. Be careful not to overmix.
Stir in the date mixture until everything is well combined. The batter will be quite wet.
Grease and flour an 8-inch square baking pan. This prevents the pudding from sticking and makes it easier to remove after baking.
Pour the batter into the prepared pan and bake in a preheated oven at 350°F (175°C) for 30-35 minutes, or until a toothpick inserted into the center comes out clean.
While the pudding is baking, prepare the toffee sauce. In a saucepan, melt the butter over medium heat. Add the brown sugar and stir until dissolved.
Pour in the heavy cream and add the salt. Bring the mixture to a simmer, stirring constantly, and cook for about 5-7 minutes, or until the sauce has thickened slightly.
Once the pudding is out of the oven, use a fork or skewer to poke holes all over the top. This helps the toffee sauce soak into the pudding.
Slowly pour the warm toffee sauce over the warm pudding, making sure to cover the entire surface. Let the pudding sit for at least 15 minutes to allow the sauce to soak in.