1. Rules for subtraction using partitioning.
Everything you need to remember!

2. Never swap your numbers around! 23 – 14 is not the same as 14 – 23!!
Leave your numbers in the same order!

3. Only partition one number!
Leave the first number alone! Write it underneath straight away!!
23 – 14 23
Partition the second number into tens and units.
23 – (10, 4)

4. Set your workings out in stages!

5. Always write the answer to each stage before you move on!

6. Remember these
rules and you’ll
never go wrong again!