Pupils should be taught to:

• subtract numbers mentally, including:
  • a three-digit number and 1s
  • a three-digit number and 10s
  • a three-digit number and 100s
• subtract numbers with up to 3 digits (4 digits in yr4), using written column methods
• estimate the answer to a calculation and use inverse operations to check answers
• solve problems, including missing number problems, using number facts, place value, and more complex subtraction