Year Two begin to subtract using a part part whole model, understanding that a 2 digit numbers can be partitioned into its tens and ones. They then apply this to subtracting two 2-digit numbers. They are then introduced to the column method, transferring their understanding of place value learnt when using the part part whole model. At first, they do this without renaming but then move onto some where renaming is required.

In Year Three, the children develop their use of column method for subtraction, using it to subtract 3-digit numbers. They continue to partition numbers to break the subtraction down. The bar model is also introduced as way of helping the children decide what calculation is required to solve a word problem.

Children in Year Four build on the column method skills learnt in previous years to solve subtraction calculations with bigger numbers. They also develop their use of the bar model which was first introduced in Year Three.

In Year Five, the children use their knowledge of place value to subtract multiples of ten/hundred/thousand by only changing the tens/hundreds/thousands. They also manipulate numbers to make subtraction problems simpler, by dividing them by ten/hundred/thousand so that they are left with smaller numbers to work with.

In Year Six, the children consolidate their subtraction methods. They are encouraged to look for the most efficient method for the calculation and can use any method taught in previous years. They continue to use the column method but also apply it to subtracting decimal numbers. The children use their now secure understanding of column method to solve missing number problems.