Children use a place value chart and place value counters to answer the questions. They exchange the counters when needed. They then solve the calculations already written in the formal method.

These are subtraction worksheets targeted at Year 4. There are 3 well differentiated worksheets and 3 reasoning activities with answers included. The first worksheet includes place value counters and base ten to help with subtraction, and reminders to exchange. The second worksheet includes place value, base ten tables and some word problems with subtractions. The third worksheet includes word problems to solve subtractions with 4-digit numbers. The reasoning activities include missing digits or numbers.

There are three differentiated worksheets with answers plus three differentiated reasoning worksheets. They practice subtraction of two 4-digit numbers with one exchange in any column. Working towards: children supported by visual clues and word bank. Working above: children are challenged by word problems, missing numbers and reasoning problems.