Split Strategy Subtraction Within 100 Worksheets is a purposeful resource designed to help students develop confidence and accuracy when subtracting two-digit numbers. By using the split strategy, students will break apart numbers into tens and ones, subtract in parts, and combine their results—building a strong foundation for mental maths and place value understanding.

This scaffolded worksheet format supports students in learning how to organise their calculations clearly and logically. Each problem is broken into three steps: subtracting the tens, subtracting the ones, and then combining the two results. This structure helps students visualise the subtraction process and build confidence in solving problems independently.

Best suited to problems where regrouping is not required, this resource reinforces students’ number sense and strengthens their ability to partition numbers and apply efficient mental strategies. It is perfect for whole-class instruction, small group support or independent practice in numeracy rotations.

Key Learning Outcomes:

• ✅ Practise subtracting two-digit numbers using the split strategy
• ✅ Partition numbers into tens and ones to support mental calculations
• ✅ Strengthen understanding of place value and number structure
• ✅ Organise and complete multi-step subtraction problems with clarity

What’s Included:

• Structured worksheets featuring subtraction problems within 100
• Step-by-step layout guiding students through the split strategy process

Materials Needed:

• Printed worksheets
• Pencils or markers
• Optional: base-ten blocks or place value charts for support

How to Use:

• Introduce or revise the split strategy by modelling problems on the board or with manipulatives.
• Demonstrate how to break each number into tens and ones, then subtract in parts and combine the results.
• Distribute worksheets and allow students to complete each problem step-by-step.
• Encourage students to show all working for clarity and check their answers for accuracy.
• Provide base-ten blocks or visual aids as needed to support students requiring additional scaffolding.

Ideas for Classroom Use:

• 💡 Use as part of a subtraction strategy lesson focused on mental maths and place value
• 💡 Include in maths rotations as targeted practice for students ready for subtraction without regrouping
• 💡 Pair students to complete a problem together and explain their thinking aloud
• 💡 Display student work with annotations to highlight successful strategy use

Top Teacher Tips:

• 💛 Ensure students understand that this strategy is best suited to problems where regrouping is not needed
• 💛 Provide blank templates for students to create and solve their own subtraction problems
• 💛 Use real-world scenarios like calculating change to link the strategy to everyday maths

Split Strategy Subtraction Within 100 Worksheets is a valuable tool for helping students practise structured, efficient subtraction while building essential number and place value skills in a clear and accessible format.