Subtraction
STAGE 1
Practical activities with little recording to find the difference between numbers

Subtracting using objects for two single digits.
Explained by a Year 2 pupil.
Subtracting using pictures for two single digits.
Explained by a Year 2 pupil.
Finding the difference by using objects.
Explained by a Year 2 pupil.
Finding the difference by using pictures.
Explained by a Year 2 pupil.

STAGE 2
Using a number line

Subtracting a single digit number from a two digit number using a number line.
Explained by a Year 2 pupil.

STAGE 3
Using an empty number line

STAGE 4
Subtracting by partitioning 

Subtracting a two digit number from a two digit number using partitioning
Explained by a Year 4 pupil
Subtracting a three digit number from a three digit number using a number line method
Explained by a Year 5 pupil

STAGE 5

Subtracting using formal methods of decomposition 
Subtracting a three digit number from a three digit number using vertical subtraction (without regrouping i.e.'borrowing')
Explained by a Year 6 pupil
Subtracting a three digit number from a three digit number using vertical subtraction (with regrouping i.e. 'borrowing')
Explained by a Year 6 pupil