Preheat the oven to 300 degrees. Line two baking sheets with parchment paper.
Cream the butter and sugar until pale and fluffy. Add in the milk, golden syrup/molasses and baking soda until combined, followed by the flour and oats.
Shape the dough into 20 equal sized balls and place two inches apart on baking sheets. Bake for 25 minutes (cookies will be golden and firm.)
Once both the cookies and caramel are completely cool, brush or spread the caramel onto a thin layer on the bottoms of the cookies. Leave on a wire rack, bottoms up, until caramel hardens. Scoop off to cool on a wire rack.
