New Maths Curriculum (2014): Year 5 objectives.
Pupils should be taught throughout that percentages, decimals and fractions are different ways of expressing numbers.
Pupils should make connections between percentages, fractions and decimals (e.g. 100% represents a whole quantity and 1% is 1/100, 50% is 50/100, 25% is 25/100) and relate this to finding ‘fractions of’. They recognise that percentages are proportions of quantities as well as operators on quantities.