Year 3 What is Exchanging? (Subtraction)

(8 resources)
View scheme
Download Zip
What's included?
Foundational Year 3 resources defining what is exchanging in subtraction (regrouping/borrowing), introducing the underlying concept for column subtraction, a core KS2 Maths objective. Materials employ the CPA approach to establish conceptual understanding that 1 unit in one column is exchanged for 10 units in the column to the right (e.g., 1 ten = 10 ones). This initial small step is vital for developing column subtraction mastery and is required for national curriculum expectations. The CS Maths Scheme provides clear Base 10 visuals.
Full step description and curriculum objectives
Independent Tasks
Activities that help pupils practise, apply and secure their understanding after the main teaching input.
Interventions, Support and Scaffolding
Targeted resources for pre-teaching, same-day intervention and/or extra support where needed.
Deeper Learning and Extension
Tasks that deepen understanding, promote discussion and stretch/extend pupils who are ready for greater challenge.
Resources at a glance
  • Worksheet
    Reasoning and Problem Solving
    Promote mathematical reasoning and develop problem-solving skills with three different question types.
  • Worksheet
    Discussion Problem
    Fun and engaging open-ended questions to encourage deeper thinking and collaborative working.