Use models to subtract from three-digit numbers - with regrouping: Example question
30 October 2026
When children first learn to subtract from three-digit numbers, regrouping can seem confusing. Using models helps your child see each step clearly and understand what is really happening with the numbers.
Example question
Subtract 247 from 512 using models with regrouping.
Step 1: Write the numbers in columns by place value.
Hundreds | Tens | Ones 5 | 1 | 2 - 2 | 4 | 7
Step 2: Look at the ones column. You cannot subtract 7 from 2.
Step 3: Regroup one ten from the tens column. The tens column has 1 ten, so take 1 ten and add 10 ones to the ones column.
Now the tens column is 0, and the ones column is 12.
Step 4: Subtract the ones: 12 - 7 = 5.
Step 5: Move to the tens column. Now it is 0. You cannot subtract 4 from 0.
Step 6: Regroup one hundred from the hundreds column. The hundreds column has 5 hundreds, so take 1 hundred and add 10 tens to the tens column.
Now the hundreds column is 4, and the tens column is 10.
Step 7: Subtract the tens: 10 - 4 = 6.
Step 8: Subtract the hundreds: 4 - 2 = 2.
Step 9: Write the answer from the hundreds, tens, and ones columns.
Answer: 265
| Hundreds | Tens | Ones |
|---|---|---|
| 5 | 1 | 2 |
| -2 | -4 | -7 |
| 4 | 10 | 12 |
| 4 | 10 | 12 |
| 4 | 0 | 5 |
| 4 | 0 | 5 |
| 4 | 10 | 5 |
| 4 | 6 | 5 |
| 2 | 6 | 5 |
After working through this example, your child will start to recognise when regrouping is needed in subtraction. They can now try similar questions to build confidence with three-digit subtraction using models.
