In Year 3 children learn to subtract 2-digit and 3-digit numbers, including exchanges. This is extended in Year 4 to subtracting 4-digit numbers.

At first it is well worth looking at 4-digit numbers that do not need any exchanges to complete, which is just what our latest set of pages do. It is important to develop the idea of starting with the lowest value column first. With these numbers that is the ones, but soon children will be working with decimals, so the lowest value column could be tenths or hundredths. It is also a good idea to encourage children to ask whether they have enough ones/tens/hundreds to complete the subtraction without needing an exchange.

The numbers are shown in a place value chart and children are asked to complete the formal written method.