Maths In Minutes

How to Teach Formal Written Subtraction (With Exchanging)

Once pupils are confident with lining up and subtracting the digits in the formal written method without exchanging, you can introduce the concept of exchanging. Remember not to refer to this as borrowing! Watch this video to see how to model the steps alongside your place value chart.


Year 2, Year 3, Year 4

Subtraction

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More in this series: Addition and Subtraction: from Informal to Formal

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