Subtraction with regrouping/borrowing

A powerpoint using money to help explain exchanging tens to units
Available (sign in) from TES

Khan academy video subtraction with regrouping

Make some worksheets with Arithmetic generator from SEN

Practice on your own    

 self marking

Drag and drop maths subtractions (mute the music!)
useful for praactising regrouping without getting in a muddle with pen and paper

watch the video first to explain how to use it to your students!