Numihana899 − 60 =
HTO
899
−60
LEARN, PRINT & PRACTISE
Column subtraction.
Use aligned written columns and exchanges to subtract up to three-digit numbers.
Numihana · England Year 3
Column subtraction
Practice sheet
Name: ______________
Date: ______________
Use aligned written columns and exchanges to subtract up to three-digit numbers.
249 − 100 =
HTO
249
−100
786 − 400 =
HTO
786
−400
425 − 19 =
HTO
425
−19
420 − 17 =
HTO
420
−17
306 − 44 =
HTO
306
−44
Numihana · England Year 3
Column subtraction
Answer key
Name: ______________
Date: ______________
Use aligned written columns and exchanges to subtract up to three-digit numbers.
899 − 60 =
HTO
899
−60
839
249 − 100 =
HTO
249
−100
149
786 − 400 =
HTO
786
−400
386
425 − 19 =
HTO
115
425
−19
406
420 − 17 =
HTO
110
420
−17
403
306 − 44 =
HTO
210
306
−44
262
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The skill behind this activity
Use aligned written columns and exchanges to subtract up to three-digit numbers.
Department for Education: mathematics programmes of study ↗
Year 3 → Number → Addition and subtraction · Selected statutory skill. Pack 2.2.0 · source checked 2026-10-12.
For teachers and parents
Find the difference. A written exchange changes how the top number is represented without changing its value.
A common slip
Do not subtract the smaller digit from the larger in each column regardless of position.
Worked example
931 − 524 =
HTO
211
931
−524
407
Find the difference. A written exchange changes how the top number is represented without changing its value.