For simplicity in naming these units I have used the format, for example, 1 Company when most original sources use 1st Company. Most of these units have war diaries at the National Archives, which should be consulted for full details of movements, battles etc. The basics of these things are however given on my pages for each division, so for example, for 17 Company MGC find my page on the 24th Division, the formation under whose command it came.
The page is organised in date order of when the company either formed or arrived in a theatre of war.

Companies formed in the theatres of war
==Formed in France and Flanders==
140, 141 and 142 Companies
Formed 10-13 December 1915 by transfer of MG Sections from battalions of 140th, 141st and 142nd Infantry Brigades of 47th (London) Division respectively
Merged into 47 Battalion MGC 1 March 1918
107 Company
Formed at Forceville 18 December 1915 by transfer of MG Sections from battalions of 107th Infantry Brigade of 36th (Ulster) Division. Until early February 1916 the brigade was attached to 4th Division for training purposes
Merged into 36 Battalion MGC as its “A” Company 1 March 1916
10, 11 and 12 Companies
Formed 22 December 1915, 23 December 1915 and 24 January 1916 by transfer of MG Sections from battalions of 10th, 11th and 12th Infantry Brigades of 4th Division respectively
Merged into 4 Battalion MGC on 3 March 1918
27 Company
Formed at Bailleul 23 December 1915 by transfer of MG Sections from battalions of 27th Infantry Brigade of 9th (Scottish) Division
Merged into 9 Battalion MGC 1 March 1918
13 and 15 Companies
Formed 24 December and 23 December 1915 by transfer of MG Sections from battalions of 13th and 15th Infantry Brigades of 5th Division respectively
Went to Italy with division in late 1917
Merged into 5 Battalion MGC on 26 April 1918 (later than most due to arrival back from Italy and immediate involvement in the Battle of the Lys in April 1918)
14 Company, later 95 Company
Formed at Suzanne 26 December 1915 by transfer of MG Sections from battalions of 14th Infantry Brigade of 5th Division
Remained with division when brigade went to 32nd Division 30 December 1915 in exchange for 95th Infantry Brigade
Renamed 95 Company on joining brigade 12 January 1916
Merged into 5 Battalion MGC 26 February 1918
25 Company
Formed at Sercus 30 December 1915 by transfer of MG Sections from battalions of 25th Infantry Brigade of 8th Division
Merged into 8 Battalion MGC late February 1918
28 Company
Formed at Merris 1 January 1916 by transfer of MG Sections from battalions of 28th Infantry Brigade of 9th (Scottish) Division
Moved to South African Brigade in same division 6 May 1916 but retained its number
Merged into 9 Battalion MGC 1 March 1918
5 and 6 Companies
Formed 1 and 4 January 1916 by transfer of MG Sections from battalions of 5th and 6th Infantry Brigades of 2nd Division respectively
Merged into 2 Battalion MGC on 5 March 1918
143, 144 and 145 Companies
Formed 8-23 January 1916 by transfer of MG Sections from battalions of the three infantry brigades of 48th (South Midland) Division
Proceeded with the division to Italy in late 1917
Merged into 48 Battalion MGC 22 March 1918
7 Company
Formed 12 January 1916 by transfer of MG Sections from battalions of 7th Infantry Brigade of 25th Division
Merged into 25 Battalion MGC on 1 March 1918
152, 153 and 154 Companies
Formed 12-16 January 1916 by transfer of MG Sections from battalions of the three infantry brigades of 51st (Highland) Division
Merged into 51 Battalion MGC 19 February 1918.
23 Company
Formed 15 January 1916 by transfer of MG Sections from battalions of 23rd Infantry Brigade of 8th Division
Merged into 8 Battalion MGC late February 1918
17 Company
Formed 17 January 1916 by transfer of MG Sections from battalions of 17th Infantry Brigade of 24th Division
Merged into 24 Battalion MGC on 5 March 1918
24 Company
Formed 19 January 1916 by transfer of MG Sections from battalions of 24th Infantry Brigade of 8th Division
Moved with brigade to 23rd Division, July 1916
Moved with division to Italy late 1917
Merged into 23 Battalion MGC 1 April 1918
25 Company
Formed 19 January 1916 by transfer of MG Sections from battalions of 25th Infantry Brigade of 8th Division
Merged into 8 Battalion MGC late February 1918
8 and 9 Companies
Formed 22 January and 8 February 1916 by transfer of MG Sections from battalions of 8th and 9th Infantry Brigades of 3rd Division respectively
Merged into 3 Battalion MGC on 24 February 1918
1, 2 and 3 Companies
Formed 23 January (1 Coy) and 26 January 1916 by transfer of MG Sections from battalions of 1st, 2nd and 3rd Infantry Brigades of 1st Division
Merged into 1 Battalion MGC on 28 February 1918
108 Company
Formed at Ribeaucourt 26 January 1916 by transfer of MG Sections from battalions of 108th Infantry Brigade of 36th (Ulster) Division. Until early February 1916 the brigade was attached to 4th Division for training purposes
Merged into 36 Battalion MGC as its “B” Company 1 March 1916
109 Company
Formed at Fienvillers 26 January 1916 by transfer of MG Sections from battalions of 109th Infantry Brigade of 36th (Ulster) Division
Merged into 36 Battalion MGC as its “C” Company 1 March 1916
146, 147 and 148 Companies
Formed 26 January – 6 February 1916 by transfer of MG Sections from battalions of the three infantry brigades of 49th (West Riding) Division
Merged into 49 Battalion MGC 1 March 1918
16 and 18 Companies
Formed from late January 1916 by transfer of MG Sections from battalions of 16th and 18th Infantry Brigades of 6th Division respectively
Merged into 6 Battalion MGC on 1 March 1918
26 Company
Formed at Ploegsteert 1 February 1916 by transfer of MG Sections from battalions of 26th Infantry Brigade of 9th (Scottish) Division
Merged into 9 Battalion MGC 1 March 1918
35 Company
Formed at St. Hilaire 1 February 1916 by transfer of MG Sections from battalions of 35th Infantry Brigade of 12th (Eastern) Division
Merged into 12 Battalion MGC 4 March 1918
36 Company
Formed at Ham-en-Artois 1 February 1916 by transfer of MG Sections from battalions of 36th Infantry Brigade of 12th (Eastern) Division
Merged into 12 Battalion MGC 4 March 1918
37 Company
Formed 1 February 1916 by transfer of MG Sections from battalions of 36th Infantry Brigade of 37th (Eastern) Division
Merged into 12 Battalion MGC 4 March 1918
149, 150 and 151 Companies
Formed 1-6 February 1916 by transfer of MG Sections from battalions of the three infantry brigades of 50th (Northumbrian) Division
Merged into 50 Battalion MGC date not clear but likely 1 March 1918
20 Company
Formed at Ville-sur-Ancre 10 February 1916 by transfer of MG Sections from battalions of 20th Infantry Brigade of 7th Division
Went to Italy with the Division in late 1917
Merged into 7 Battalion MGC 1 April 1918
41 Company
Formed at Winnezeele 15 February 1916 by transfer of MG Sections from battalions of 41st Infantry Brigade of 14th (Light) Division
Merged into 14 Battalion MGC 1 March 1918
42 Company
Formed at Houtkerque 16 February 1916 by transfer of MG Sections from battalions of 43rd Infantry Brigade of 14th (Light) Division
Merged into 14 Battalion MGC 1 March 1918
139 Company
Formed at Bernaville 16 February 1916 by transfer of MG Sections from battalions of 139th Infantry Brigade of 46th (North Midland) Division
Merged into 46 Battalion MGC as its “C” Company 28 February 1918
24 Company
Formed by 17 February 1916 by transfer of MG Sections from battalions of 24th Infantry Brigade of 23rd Division
15 July 1916 the brigade returned to its original 8th Division
Merged into 8 Battalion MGC late February 1918
164, 165 and 166 Companies
Formed 18 February – 1 March 1916 by transfer of MG Sections from battalions of the three infantry brigades of 55th (West Lancashire) Division
Merged into 55 Battalion MGC 6 March 1918
138 Company
Formed 22 February 1916 by transfer of MG Sections from battalions of 138th Infantry Brigade of 46th (North Midland) Division
Merged into 46 Battalion MGC as its “B” Company 28 February 1918
19 Company
Formed 24 February 1916 by transfer of MG Sections from battalions of 19th Infantry Brigade of 33rd Division
Merged into 33 Battalion MGC as its “A” Company in late February 1918
22 Company
Formed at Morlancourt 24 February 1916 by transfer of MG Sections from battalions of 22nd Infantry Brigade of 7th Division
Went to Italy with the Division in late 1917
Merged into 7 Battalion MGC 1 April 1918
41 Company
Formed at 24 February 1916 by transfer of MG Sections from battalions of 42nd Infantry Brigade of 14th (Light) Division
Merged into 14 Battalion MGC 1 March 1918
165 Company
Formed at 26 February 1916 by transfer of MG Sections from battalions of 165th Infantry Brigade of 55th (West Lancashire) Division
Merged into 55 Battalion MGC 6 March 1918
137 Company
Formed 7 March 1916 by transfer of MG Sections from battalions of 137th Infantry Brigade of 46th (North Midland) Division
Merged into 46 Battalion MGC as its “A” Company 28 February 1918
168 Company
Formed 16 March 1916 by transfer of MG Sections from battalions of 168th Infantry Brigade of 56th (London) Division
Merged into 56 Battalion MGC as its “B” Company 1 March 1918
118 Company
Formed at Sercus or Wallon-Cappel 19 March 1916 by transfer of MG Sections from battalions of 118th Infantry Brigade of 39th Division
Merged into 39 Battalion MGC 14 March 1918
167 Company
Formed at Oppy near Beaudricourt 22 March 1916 by transfer of MG Sections from battalions of 167th Infantry Brigade of 56th (London) Division
Merged into 56 Battalion MGC as its “A” Company 1 March 1918
21 Company
Formed at Sailly-Laurette 28 March 1916 by transfer of MG Sections from battalions of 21st Infantry Brigade of 30th Division
Merged into 30 Battalion MGC 1 March 1918
76 Company
Formed 13 April 1916 by transfer of MG Sections from battalions of 76th Infantry Brigade of 3rd Division
Merged into 3 Battalion MGC 6 March 1918
169 Company
Formed 17 April 1916 by transfer of MG Sections from battalions of 169th Infantry Brigade of 56th (London) Division
Merged into 56 Battalion MGC as its “C” Company 1 March 1918
2nd RN Brigade Company, later 189 Company
Formed by 2nd (Royal Naval) Brigade of 63rd (Royal Naval) Division mainly by transfer of MG sections from Howe, Nelson and Hawke Battalions 27 May 1916
Attached to 1st Brigade of same division (formerly the 3rd (Royal Marine) Brigade) 16 July 1916
Rejoined its own brigade, by now renamed 189 Brigade, 25 July 1916 [by implication, company name changed to 189 at this point]
Detached and returned to Base Depot May 1917. Company ceased to exist.
223 Company, later 189 Company
Took over equipment from 189 Brigade of 63rd (Royal Naval) Division (above) at Villers-Brulin 9 May 1917
Joined 189 Brigade of 63rd (Royal Naval) Division near Roclincourt 11 May 1917
Merged into 63 Battalion MGC as its “B” Company 1 March 1918
223 Company (new)
Formed at Machine Gun Depot at Camiers 6 August 1917
Joined 63rd (Royal Naval) Division at Anzin St. Aubin 7 September 1917
Merged into 63 Battalion MGC as its “D” Company 1 March 1918
275 Company
Formed at Marseilles 20 October 1917 from sections of 59, 191, 217 and 241 MG Companies. Sailed for Mesopotamia and arrived at Magil Camp 10 November 1917. Proceeded to join 15th Indian Division.
==Formed in Egypt and Palestine==
86 to 8 Companies
Formed 16-26 February 1916 by transfer of MG Sections of battalions of the three infantry brigades of 29th Division
Moved with the division to France and Flanders
Merged into 29 Battalion MGC 15 February 1918
34 Company
Formed in Egypt 1 March 1916 by transfer of MG Sections from battalions of 34th Infantry Brigade, 11th (Northern) Division
Moved to France with division July 1916
Merged into 11 Battalion MGC 28 February 1918
33 Company
Formed in Egypt 3 March 1916 by transfer of MG Sections from battalions of 33rd Infantry Brigade, 11th (Northern) Division
Moved to France with division July 1916
Merged into 11 Battalion MGC 28 February 1918
125, 126 and 127 Companies
Formed 4 (125) and 14 March 1916 by transfer of MG Sections from battalions of 125th, 126th and 127th Infantry Brigades of 42nd (East Lancashire) Division respectively
Moved to France with division March 1917
Merged into 42 Battalion MGC 23-25 February 1918
155, 156 and 157 Companies
Formed 14-21 March 1916 by transfer of MG Sections from battalions of the three infantry brigades of 52nd (Lowland) Division
Moved to France with the division in early April 1918
Merged into 52 Battalion MGC 28 April 1918
32 Company
Formed in Egypt late March 1916 by transfer of MG Sections from battalions of 32nd Infantry Brigade, 11th (Northern) Division
Moved to France with division July 1916
Merged into 11 Battalion MGC 28 February 1918
158, 159 and 160 Companies
Formed 20 April – 11 May by transfer of MG Sections from battalions of the three infantry brigades of 53rd (Welsh) Division
Merged into 53 Battalion MGC 25 April 1918
158, 159 and 160 Companies
Formed 23 April – 1 May by transfer of MG Sections from battalions of the three infantry brigades of 54th (East Anglian) Division
Merged into 542 Battalion MGC 19 April 1918
158 Company
Began to form at Wadi-en-Natrun 26 April 1916 by transfer of MG Sections from battalions of 158th Infantry Brigade, 53rd (Welsh)) Division
4 Company
Formed by 2nd Dismounted Brigade in March 1917
Brigade became 229th Infantry Brigade of 74th (Yeomanry) Division same month
Merged into 74 Battalion MGC on 11 April 1918
Moved to France with division in May 1918
210 Company
Formed by 4th Dismounted Brigade in March 1917
Joined 231st Infantry Brigade of 74th (Yeomanry) Division 4 April 1917
Merged into 74 Battalion MGC on 11 April 1918
Moved to France with division in May 1918
209 Company
Formed by 3rd Dismounted Brigade in March 1917
Joined 230th Infantry Brigade of 74th (Yeomanry) Division 6 April 1917
Merged into 74 Battalion MGC on 11 April 1918
Moved to France with division in May 1918
211 Company
Formed in XXI Corps by 15 September 1917
Joined 52nd (Lowland) Division 1 April 1918
Moved to France with division later same month
Merged into 52 Battalion MGC 28 April 1918
==Formed in Salonika==
29 Company
Formed 10 May 1916 by transfer of MG Sections of battalions of 29th Infantry Brigade, 10th (Irish) Division
Merged into 10 Battalion MGC 7 May 1918
30 Company
Formed 10 May 1916 by transfer of MG Sections of battalions of 30th Infantry Brigade, 10th (Irish) Division
Merged into 10 Battalion MGC 7 May 1918
31 Company
Formed 11 May 1916 by transfer of MG Sections of battalions of 31st Infantry Brigade, 10th (Irish) Division
Moved with division to Egypt and Palestine
Merged into 10 Battalion MGC 7 May 1918
84 to 86 Companies
Formed 18-21 May 1916 by transfer of MG Sections of battalions of the three infantry brigades of 28th Division
228 Company (later 277)
Formed by 228th Infantry Brigade of 28th Division as 228 MG Company on 11 September 1917
Redesignated 277 Company on 20 November 1917
==Formed in Mesopotamia==
35 Indian Brigade Company, later 185 Company
Formed at Al-Orah Camp 31 January 1916 by transfer of MG sections from battalions of 35th Indian Infantry Brigade. Remained under command of the brigade. Reinforced by arrival of 185 Company from England on 31 October 1916, the brigade broke up its original company.
132 Company
Formed 28 July 1916 at Thorny Nullah by 8th Infantry Brigade of 3rd (Lahore) Division by transfer of MG Sections from battalions of the brigade (1st Manchester Regiment, 4th Prince Albert Victor’s Rajputs, 47th Sikhs, 57th Wilde’s Rifles)
Moved with the division to Egypt and Palestine, landing at Suez late April 1918.
37 Indian Brigade Company, later 187 Company
Formed at Es-Sinn 30 September 1916 by transfer of MG sections from battalions of 35th Indian Infantry Brigade. Remained under command of the brigade. Reinforced by arrival of 185 Company from England 31 October 1916, the latter’s number was adopted for the amalgamated unit.
273 Company
Formed by 13th (Western) Division at Khan Nahrwan 9 February 1917
271 Company
Formed in 3rd (Lahore) Division 23 October 1917 but mainly from sections of the following companies in France, sent for the purpose: 92, 201, 232 and 235.
274 Company
Formed at Magil 13 November 1917 from sections of 176, 178, 192 and 218 Companies
Joined 14th Indian Division
276 Company
Formed at Magil Camp 24 November 1917 and placed under orders of the new 17th Indian Division
Merged into divisional MG battalion November 1918
==Formed in India==
221 Company
Formed by 1st (Peshawar) Division June 1917
Moved to Egypt February 1918
Joined “A” Battalion in XIX Corps 21 May 1918
222 Company
Formed by 2nd (Rawalpindi) Division June 1917
261 Company
Formed by the 4th (Quetta) Division June 1917
Moved to Egypt late 1917 and joined 74th (Yeomanry) Division 5 March 1918
Merged into 74 Battalion MGC 11 April 1918
Moved to France with division May 1918
256 Company
Formed at Mhow 20 July 1917. Moved to Mesopotamia, arriving at Basra 23 October 1917. Joined 50th Indian Infantry Brigade of 15th Indian Division at Felujah 3 December 1917.
263 Company
Formed by the 1st (Peshawar) Division December 1917
270 Company
Formed by the 4th (Quetta) Division December 1917
Companies sent to France from training in England
44, 45 and 46 Companies
Arrived at Le Havre 9 February 1916
Joined 44th, 45 and 46th Infantry Brigades of 15th (Scottish) Division respectively 12 February 1916
Merged into 15 Battalion MGC by 17 March 1918
50, 51 and 52 Companies
Arrived at Le Havre 9 February 1916
Joined 50th, 51st and 52nd Infantry Brigades of 17th (Northern) Division respectively at Reninghelst 12 and 13 February 1916
Merged into 17 Battalion MGC 24 February 1918
53, 54 and 55 Companies
Arrived at Le Havre 9 February 1916
Joined 53rd, 54th and 55th Infantry Brigades of 18th (Eastern) Division respectively at Albert and Mericourt 13 February 1916
Merged into 18 Battalion MGC 18 February 1918
56, 57 and 58 Companies
Arrived at Le Havre 9 February 1916
Joined 56th, 57th and 58th Infantry Brigades of 19th (Western) Division respectively 14 February 1916
Merged into 19 Battalion MGC 14 February 1918
59, 60 and 61 Companies
Formed at Belton Park December 1915
Arrived at Le Havre 25 February and 2 March 1916
Joined 59th, 60th and 61st Infantry Brigades of 20th (Light) Division respectively at Brandhoek 2 and 3 March 1916
Merged into 20 Battalion MGC as “A”, “B” and “C” Companies 15 March 1918
62 and 64 Companies
Arrived at Le Havre 2 March 1916
Joined 62nd and 64th Infantry Brigades of 21st Division respectively at Armentieres 4 March 1916
Merged into 21 Battalion MGC late February 1918
63 Company
Arrived at Le Havre 2 March 1916
Joined 63rd Infantry Brigade of 21st Division respectively at Armentieres 4 March 1916
Moved with brigade to 37th Division 8 July 1916
Merged into 37 Battalion MGC 4 March 1918
111 and 112 Companies
Arrived at Le Havre 2 March 1916
Joined 111th and 112th Infantry Brigades of 37th Division 4 March 1916
Merged into 37 Battalion MGC 4 March 1918
68 and 69 Companies
Arrived at Le Havre 2 March 1916
Joined 68th and 69th Infantry Brigades of 23rd Division respectively at Bruay 3 March 1916
Moved to Italy with the division late 1917
Merged into 23 Battalion MGC 1 April 1918
70 Company
Joined 70th Infantry Brigade of 8th Division 5 March.
Moved with brigade to to 23rd Division, July 1916.
Went to Italy with division in late 1917.
Merged into Moved into 23 Battalion MGC 1 April 1918.
71 Company
Arrived at Le Havre 11 March 1916
Joined 71st Infantry Brigade of 6th Division 14 March 1916
Merged into 6 Battalion MGC 1 March 1918
72 and 73 Companies
Arrived at Le Havre 11 March 1916
Joined 72nd and 73rd Infantry Brigades of 24th Division at Ouderdom 14 March 1916
Merged into 24 Battalion MGC 5 March 1918
74 Company
Arrived Le Havre 11 March 1916
Joined 74th Infantry Brigade of 25th Division at Chelers 15 March 1916
Merged into 25 Battalion MGC by 1 March 1918
75 Company
Formed at Belton Park 19 December 1915
Arrived at Le Havre 11 March 1916
Joined 75th Infantry Brigade of 25th Division at Grossart 15 March 1916
Merged into 25 Battalion MGC by 1 March 1918
89 Company
Arrived Le Havre 11 March 1916
Joined 90th Infantry Brigade of 30th Division at Sailly-Laurette 13 March 1916
Merged into 30 Battalion MGC as its “B” Company 1 March 1918
90 Company
Arrived at Le Havre 11 March 1916
Joined 90th Infantry Brigade of 30th Division at Bray-sur-Somme 14 March 1916
Merged into 30 Battalion MGC as its “C” Company 1 March 1918
91 Company
Arrived Le Havre 11 March 1916
Joined 91st Infantry Brigade of 7th Division 14 March 1916
Went to Italy with the division in late 1917
Merged into 7 Battalion MGC 1 April 1918
95 Company, later 14 Company
Arrived Le Havre 11 March 1916
Joined 14th Infantry Brigade of 32nd Division
Renamed 14 Company MGC
Merged into 32 Battalion MGC as its “A” Company 21 February 1918
96 Company
Arrived Le Havre 11 March 1916
Joined 97th Infantry Brigade of 32nd Division at Albert 15 March 1916
Merged into 32 Battalion MGC as its “B” Company 21 February 1918
97 Company
Arrived at Le Havre 12 March 1916
Joined 97th Infantry Brigade of 32nd Division at Albert 15 March 1916
Merged into 32 Battalion MGC as its “C” Company 21 February 1918
==Arrivals in April to June 1916==
47, 48 and 49 Companies
Arrived at Le Havre 26 April 1916
Joined 47th, 48th and 49th Infantry Brigades of 16th (Irish) Division at Noeux-les-Mines 28 April 1916
Merged into 16th Battalion MGC by 9 March 1918
Battalion broken up 8 May 1918 and troops reallocated
98 Company
Arrived at Le Havre 26 April 1916
Joined 98th Infantry Brigade of 33rd Division 28 April 1916
Merged into 33 Battalion MGC 19 February 1918
99 Company
Arrived at Le Havre 26 April 1916
Joined 99th Infantry Brigade of 2nd Division 28 April 1916
Merged into 2 Battalion MGC 4 March 1918
100 Company
Arrived at Le Havre 26 April 1916
Joined 100th Infantry Brigade of 33rd Division 28 April 1916
Merged into 33 Battalion MGC 19 February 1918
101, 102 and 103 Companies
Formed at Belton Park 21 February 1916
Arrived at Le Havre 26 April 1916
Joined the three infantry brigades of 34th Division at St. Martin near Saint-Omer 27 April 1916
Merged into 34 Battalion MGC by 26 February 1918
104 and 106 Companies
Formed at Belton Park 17 February 1916
Arrived at Le Havre 26 April 1916
Joined 104th and 106th Infantry Brigades of 35th Division respectively at Lestrem 27 April 1916
Merged into 35 Battalion MGC 26 February 1918
105 Company
Arrived at Le Havre 12 May 1916
Joined 105th Infantry Brigade of 35th Division at Lestrem 15 May 1916
Merged into 35 Battalion MGC 26 February 1918
113, 114 and 115 Companies
Arrived at Le Havre 17 May 1916
Joined the three infantry brigades of 38th (Welsh) Division at La Gorgue 21 May 1916
Merged into 38 Battalion MGC 4 March 1918
116 and 117 Companies
Arrived at Le Havre 17 May 1916
Joined 116th and 117th Infantry Brigades of 39th Division at Loisne and Bethune 18 May 1916
Merged into 39 Battalion MGC 14 March 1918
119 Company
Arrived at Le Havre 17 June 1916 (10 officers, 143 other ranks, 53 horses)
Joined 119th Infantry Brigade of 40th Division 19 June 1916
Merged into 40 Battalion MGC 25 February 1918
120 Company
Arrived at Le Havre 17 June 1916 (10 officers, 143 other ranks, 53 horses)
Joined 120th Infantry Brigade of 40th Division 19 June 1916
Merged into 40 Battalion MGC 25 February 1918
121 Company
Arrived at Le Havre 17 June 1916 (10 officers, 143 other ranks, 53 horses)
Joined 121st Infantry Brigade of 40th Division 19 June 1916
Merged into 40 Battalion MGC 25 February 1918
122, 123 and 124 Companies
Arrived at Le Havre 17 June 1916 (10 officers, 143 other ranks, 53 horses)
Joined the three infantry brigades of 41st Division
Went to Italy with division but returned with it to France
Merged into 41 Battalion MGC 1 March 1918
182, 183 and 184 Companies
Arrived at Le Havre 17 June 1916 (each 10 officers, 143 other ranks, 53 horses)
Joined the three infantry brigades of 61st (2nd South Midland) Division 19-20 June 1916
Merged into 61 Division MGC 1 March 1918
179, 180 and 181 Companies
Arrived at Le Havre 27 June 1916 (each 10 officers, 143 other ranks, 53 horses)
Under command of 179th, 180th and 181st Infantry Brigades of 60th (2/2nd London) Division
Moved to Salonika with division in late 1916 and then on to Egypt and Palestine in June 1917
Merged into 60 Battalion MGC 17 May 1918
==Arrivals in July to September 1916==
188 Company
Arrived at Le Havre 1 August 1916 (10 officers, 141 other ranks, 53 horses)
Joined 188th Brigade of 63rd (Royal Naval) Division) at Bully-Grenay 4 August 1916
Merged into 63 Battalion MGC as its “A” Company 28 February 1918
190 Company
Arrived at Le Havre 5 September 1916 (10 officers, 143 other ranks, 53 horses)
Joined 190th Infantry of 63rd (Royal Naval) Division) at Bully-Grenay 6 September 1916
Merged into 63 Battalion MGC as its “C” Company 28 February 1918
==Arrivals in October to December 1916==
191 Company
Arrived at Le Havre 13 December 1916 (10 officers, 177 other ranks, 58 horses)
Joined 24th Division at Noeux-les-Mines 15 December 1916
Merged into 24 Battalion MGC 5 March 1918
192 Company
Arrived at Le Havre 13 December 1916 (10 officers, 177 other ranks, 58 horses)
Joined 6th Division at Bethune 15 December 1916
Merged into 6 Battalion MGC on 1 March 1918
193 Company
Arrived at Le Havre 13 December 1916 (10 officers, 177 other ranks, 58 horses)
Joined 56th (London) Division 22 December 1916
Merged into 56 Battalion MGC as its “D” Company 1 March 1918
194 Company
Arrived at Le Havre 13 December 1916 (10 officers, 177 other ranks, 58 horses)
*
195 Company
Arrived at Le Havre 13 December 1916 (10 officers, 177 other ranks, 58 horses)
Joined 25th Division 30 December 1916* date to be verified
Merged into 25 Battalion MGC 17 March 1918
198 Company
Arrived at Le Havre 15 December 1916 (10 officers, 177 other ranks, 58 horses)
Joined 12th (Eastern) Division at Liencourt 19 December 1916
Underwent trench instruction under 37 Company during January 1917
Moved to 174th Infantry Brigade of 58th (2/1st London) Division at Bailleulmont 24 February 1917
Merged into 58 Battalion MGC as its “B” Company 2 March 1916.
199 Company
Arrived at Le Havre 15 December 1916 (10 officers, 177 other ranks, 58 horses)
Joined 48th (West Riding) Division 19 December 1916
Moved to 41st Division 29 October 1917 replacing 238 Company
Went to Italy with division but returned with it to France
Merged into 41 Battalion MGC 1 March 1918
196 Company
Arrived at Le Havre 16 December 1916 (10 officers, 177 other ranks, 58 horses)
Joined 55th (West Lancashire) Division at Poperinghe 21 December 1916
Merged into 55 Battalion MGC 6 March 1918
197 Company
Arrived at Le Havre 16 December 1916 (10 officers, 177 other ranks, 58 horses)
Joined 9th (Scottish) Division at Montenescourt 19 December 1916
Merged into 9 Battalion MGC 1 March 1918
==Arrivals in January to March 1917==
170 Company
Arrived at Le Havre 11 February 1917 (10 officers, 177 other ranks, 58 horses)
Under command 170th Infantry Brigade (57th (2nd West Lancashire) Division)
171 Company
Arrived at Le Havre 12 February 1917 (10 officers, 177 other ranks, 58 horses)
Under command 171st Infantry Brigade (57th (2nd West Lancashire) Division)
172 Company
Arrived at Le Havre 15 February 1917 (10 officers, 177 other ranks, 57 horses)
Under command 172nd Infantry Brigade (57th (2nd West Lancashire) Division)
173 Company
Arrived at Le Havre 16 February 1917 (10 officers, 177 other ranks, 58 horses)
Under command HQ 57th (2nd West Lancashire) Division
177 Company
Arrived at Le Havre 23 February 1917 (10 officers, 172 other ranks, 58 horses)
Under command 177th Infantry Brigade (59th (2nd North Midland) Division)
Merged into 59 Battalion MGC 7 March 1918
175 Company
Arrived at Le Havre 24 February 1917 (10 officers, 167 other ranks, 58 horses)
Under command 178th Infantry Brigade (59th (2nd North Midland) Division)
Merged into 59 Battalion MGC 7 March 1918
174 Company
Arrived at Le Havre 26 February 1917 (9 officers, 152 other ranks, 58 horses)
Under command 178th Infantry Brigade (59th (2nd North Midland) Division)
Moved to 176th Infantry Brigade 6 March 1917
Merged into 59 Battalion MGC 7 March 1918
208 Company
Arrived at Le Havre 26 February 1917 (8 officers and 100 other ranks)
Arrived at Le Havre 27 February 1917 (2 officers, 100 other ranks, 58 horses)
Joined 62nd (2nd West Riding) Division 4 March 1918
Merged into 62 Battalion MGC as its “B” Company 28 February 1918
212 Company
Arrived at Le Havre 28 February 1917 (10 officers, 177 other ranks, 58 horses)
Joined 185th Infantry Brigade, 62nd (2nd West Riding) Division at Englebelmer 9 March 1917
Merged into 62 Battalion MGC as its “C” Company 28 February 1918
213 Company
Arrived at Le Havre 2 March 1917 (10 officers, 172 other ranks, 58 horses)
Arrived Le Havre 3 March 1917 (5 other ranks)
Joined 186th Infantry Brigade of 62nd (2nd West Riding) Division 9 March 1917
Merged into 62 Battalion MGC as its “D” Company 28 February 1918
202 Company
Formed at Belton Park 14 October 1916
Moved to Fovant Camp in Wiltshire 10 February 1917
Arrived at Le Havre 5 March 1917 (9 officers, 170 other ranks, 58 horses)
Also arrived Le Havre 13 March 1917 (1 officer and 7 other ranks)
Joined 197th Infantry Brigade (66th (2nd East Lancashire) Division) at Bethune 15 March 1917
Merged into 66 Battalion MGC 11 March 1918
203 Company
Arrived at Le Havre 13 March 1917 (10 officers, 177 other ranks, 58 horses)
Joined 198th Infantry Brigade (66th (2nd East Lancashire) Division)
Merged into 66 Battalion MGC 11 March 1918
204 Company
Arrived at Le Havre 16 March 1917 (10 officers, 172 other ranks, 54 horses)
Joined 199th Infantry Brigade (66th (2nd East Lancashire) Division)
Merged into 66 Battalion MGC 11 March 1918
205 Company
Formed at Belton Park 24 October 1916
Arrived at Elmstead in Essex 10 February 1917
Arrived at Le Havre 16 March 1917 (10 officers, 174 other ranks, 54 horses)
Joined 5th Division at Montmorency Barracks in Bethune 19 March 1917
Moved to Italy with the division in late 1917
Returned to France with division
Merged into 5 Battalion MGC as its “D” Company 26 April 1917
215 Company
Arrived at Le Havre 17 March 1917 (10 officers, 175 other ranks, 54 horses)
Joined 175th Infantry Brigade of 58th (2/1st London) Division 21 March 1917
Merged into 58 Battalion MGC as its “C” Company 2 March 1918
216 Company
Arrived at Le Havre 17 March 1917 (10 officers, 144 other ranks, 52 horses)
Joined 1st Division at Proyart 23 March 1917
Merged into 1 Battalion MGC 28 February 1918
217 Company
Arrived at Le Havre 17 March 1917 (10 officers, 159 other ranks, 54 horses)
Joined 20th (Light) Division at Carnoy 23 March 1917
Merged into 20 Battalion MGC as its “D” Company 15 March 1918
218 Company
Arrived at Le Havre 17 March 1917 (10 officers, 175 other ranks, 54 horses)
**
219 Company
Arrived at Le Havre 17 March 1917 (9 officers, 147 other ranks, 54 horses)
Joined 32nd Division 25 March 1917
Merged into 32 Battalion MGC 21 February 1918
206 Company
Formed at Belton Park 24 October 1916
Arrived at Nayland in Essex 10 February 1917
Arrived at Le Havre 18 March 1917 (10 officers, 174 other ranks, 54 horses)
Joined 58th (2/1st London) Division
Moved to 173rd Infantry Brigade same division 15 April 1917
Merged into 58 Battalion MGC as its “A” Company 2 March 1918
207 Company
Formed at Belton Park 24 October 1916
Arrived at Dedham in Essex 11 February 1917
Arrived at Le Havre 18 March 1917 (8 officers and 144 other ranks)
Also arrived at Le Havre 19 March 1917 (2 officers, 30 other ranks, 54 horses)
Joined 3rd Australian Division at Armentieres 25 March 1917
Left division 1 October 1917 and began journey to Marseilles
Departed on ship “Minnetonka” 21 October 1917 for service in Mesopotamia
Joined 53rd Infantry Brigade of 18th Indian Division
Merged into 18th Battalion (Indian) November 1918
214 Company
Formed at Belton Park 10 December 1916
Arrived at Le Havre 18 March 1917
Joined 173rd Infantry Brigade, 58th (2/1st London) Division at Bienvillers 22 March 1917
Transferred to 174th Infantry Brigade in same division 3 April 1917
Returned to 173rd Infantry Brigade 7 April 1917
Became divisional company 15 April 1917, replacing 206 Company
Merged into 58 Battalion MGC as its “D” Company 2 March 1918
220 Company
Arrived at Le Havre 18 March 1917 (8 officers and 116 other ranks)
Arrived at Le Havre 19 March 1917 (2 officers, 31 other ranks, 54 horses)
**
176 Company
Arrived at Le Havre 20 March 1917 (10 officers, 175 other ranks, 54 horses)
Joined 38th (Welsh) Division at Poperinghe 28 March 1917
Merged into 38 Battalion MGC 2 March 1918
178 Company
Arrived at Le Havre 20 March 1917 (10 officers, 173 other ranks, 54 horses)
Joined 46th (North Midland) Division 28 March 1917
Merged into 46 Battalion MGC 28 February 1918
201 Company
Arrived at Le Havre 28 March 1917 (10 officers, 177 other ranks, 54 horses)
Joined 62nd (2nd West Riding) Division 30 March 1917
Merged into 62 Battalion MGC as its “A” Company 28 February 1918
==Arrivals in April to June 1917==
200 Company
Arrived at Le Havre 14 April 1917 (10 officers and 177 other ranks)
Joined 59th (2nd North Midland) Division 18 April 1917
Merged into 59 Battalion MGC 7 March 1918
224 Company, later 189 Company
Arrived at Boulogne 25 April 1917
Between 8 and end May 1917 took over as MG company to 189 Brigade of 63rd (Royal Naval) Division and took name 189 Brigade
Merged into 63 Battalion MGC as its “B” Company 1 March 1918
==Arrivals in July to September 1917==
225 Company
Arrived at Le Havre 12 July 1917 (10 officers, 177 other ranks, 50 horses)
Joined 15th (Scottish) Division at Brandhoek 19 July 1917
Merged into 15 Battalion MGC by 17 March 1918
226 Company
Arrived at Le Havre 12 July 1917 (10 officers, 177 other ranks, 50 horses)
Joined 30th Division at Steenvoorde 19 July 1917
Merged into 30 Battalion MGC as its “D” Company 1 March 1918
227 Company
Arrived at Le Havre 12 July 1917 (10 officers, 177 other ranks, 50 horses)
Joined 29th Division at Proven 19 July 1917
Merged into 29 Battalion MGC 14 February 1918
228 Company
Arrived at Le Havre 12 July 1917 (10 officers, 177 other ranks, 49 horses)
Joined 39th Division at “C” Camp near Poperinghe 19 July 1917
Merged into 39 Battalion MGC by 14 March 1918
232 Company
Arrived at Le Havre 13 July 1917 (10 officers, 177 other ranks, 54 horses)
Joined 51st (Highland) Division at “D” Camp near Poperinghe 20 July 1917
Merged into 51 Battalion MGC 19 February 1918
233 Company
Arrived at Le Havre 13 July 1917 (10 officers, 177 other ranks, 54 horses)
Joined 3rd Division bear Bancourt 18 July 1917
Merged into 3 Battalion MGC 24 February 1918
234 Company
Arrived at Le Havre 13 July 1917 (10 officers, 177 other ranks, 54 horses)
Joined 4th Division at St. Nicolas, Arras 16 July 1917
Merged into 4 Battalion MGC 3 March 1918
235 Company
Arrived at Le Havre 13 July 1917 (10 officers, 177 other ranks, 54 horses)
Joined 12th (Eastern) Division at Arras 16 July 1917
Merged into 12 Battalion MGC 4 March 1918
236 Company
Arrived at Le Havre 14 July 1917 (10 officers, 177 other ranks, 54 horses)
Joined 17th (Northern) Division at St Nicolas, Arras 17 July 1917
Merged into 17 Battalion MGC 24 February 1918
237 Company
Arrived at Le Havre 14 July 1917 (10 officers, 177 other ranks, 54 horses)
Joined 21st Division at Moyenneville 17 July 1917
Merged into 21 Battalion MGC 1 March 1918
238 Company
Formed at Belton Park 18 February 1917
Arrived at Le Havre 14 July 1917 (10 officers, 177 other ranks, 54 horses)
Joined 41st Division at Meteren 17 July 1917
Left division 1 October 1917 and departed from Marseilles 14 October for service in Mesopotamia
8 November 1917 disembarked and moved to Magil Camp
Joined 18th Indian Division 30 December 1917
Merged into 18th Battalion (Indian) November 1918
239 Company
Arrived at Le Havre 14 July 1917 (10 officers, 177 other ranks, 54 horses)
Joined 47th (London) Division at Westoutre 17 July 1917
Left division early October 1917 and departed from Marseilles 14 October for service in Mesopotamia
8 November 1917 disembarked and moved to Magil Camp
Joined 18th Indian Division
Merged into 18th Battalion (Indian) November 1918
240 Company
Formed at Belton Park 24 February 1917
Arrived at Le Havre 15 July 1917 (10 officers, 177 other ranks, 54 horses)
Joined 34th Division at Bouvincourt 18 July 1917
Merged into 34 Division MGC as its No 4 Company 26 February 1918
241 Company
Arrived at Le Havre 15 July 1917 (10 officers, 177 other ranks, 54 horses)
Joined 35th Division at Villers-Faucon 18 July 1917
Merged into 35 Battalion MGC 1 March 1918
242 Company
Arrived at Le Havre 15 July 1917 (10 officers, 177 other ranks, 54 horses)
Joined 2nd Division at Bethune 18 July 1917
Merged into 2 Battalion MGC as its “D” Company 5 March 1918
243 Company
Arrived at Le Havre 15 July 1917 (10 officers, 177 other ranks, 54 horses)
Joined 31st Division by 24 July 1917
Merged into 31 Battalion MGC late February 1918
244 Company
Arrived at Le Havre 16 July 1917 (10 officers, 177 other ranks, 54 horses)
Joined 40th Division at Heudecourt 20 July 1917
Merged into 40 Battalion MGC 25 February 1918
245 Company
Arrived at Le Havre 16 July 1917 (10 officers, 177 other ranks, 54 horses)
Joined 50th (Northumbrian) Division near Mercatel 30 July 1917
Merged into 50 Battalion MGC as its “D” Company date not clear but likely 1 March 1918
246 Company
Arrived at Le Havre 16 July 1917 (10 officers, 177 other ranks, 54 horses)
Joined 19th (Western) Division near Bailleul 19 July 1917
Merged into 19 Battalion MGC 1 March 1918
247 Company
Arrived at Le Havre 16 July 1917 (10 officers, 177 other ranks, 54 horses)
Joined 37th Division near Dranoutre 19 July 1917
Merged into 37 Battalion MGC 4 March 1918
249 Company
Arrived at Le Havre 16 July 1917 (10 officers, 177 other ranks, 54 horses)
Joined 14th (Light) Division at Westoutre 21 July 1917
20 October 1917 having left the division departed Marseilles for Mesopotamia
13 November 1917 disembarked and moved to Magil camp
Came under command 18th Indian Division February 1918
Merged into 18th Battalion (Indian) November 1918
248 Company
Arrived at Le Havre 17 July 1917 (10 officers, 177 other ranks, 54 horses)
Joined 33rd Division at Oissy 21 July 1917
Merged into 33 Battalion MGC as its “C” Company late February 1918
==Arrivals October to December 1917==
224 Company (new)
Arrived at Le Havre 13 November 1917 (10 officers, 177 other ranks, 54 horses)
Joined 14th (Light) Division at Val d’Aquin 16 November 1917
Merged into 14 Battalion MGC 1 March 1918
Battalion broken up in May 1918 and eventually replaced by a new battalion
250 Company
Arrived at Le Havre 13 November 1917 (10 officers, 177 other ranks, 54 horses)
Joined 11th (Northern) Division at Noeux-les-Mines 16 November 1917
Merged into 11 Battalion MGC 1 March 1918
251 Company
Arrived at Le Havre 13 November 1917 (10 officers, 177 other ranks, 54 horses)
Joined 48th (South Midland) Division and then proceeded with the division to Italy
Merged into 48 Battalion MGC 22 March 1918
254 Company
Arrived at Le Havre 15 November 1917 (10 officers, 177 other ranks, 54 horses)
Joined 49th (West Riding) Division at Ouderdom 17 November 1917
Merged into 49 Battalion MGC 1 March 1918
255 Company
Arrived at Le Havre 15 November 1917 (10 officers, 177 other ranks, 54 horses)
Joined 47th (London) Division at Mont St Eloi 19 November 1917
Merged into 47 Battalion MGC 1 March 1918
Note
Le Havre Base reported the arrival of 23 MG Sections (total 48 officers, 803 other ranks, 253 horses) on 24 December 1917
==Arrivals January to March 1918==
266 Company
Arrived at Le Havre 14 January 1918 (10 officers, 177 other ranks, 54 horses)
Joined 36th (Ulster) Division at Villers-St-Christophe at Villers-St-Christophe
Merged into 36 Battalion MGC as its “D” Company 1 March 1918
267 Company
Arrived at Le Havre 14 January 1918 (10 officers, 177 other ranks, 54 horses)
Joined 61st (2nd South Midland) Division at Villers-St-Christophe 18 January 1918
Merged into 61 Battalion MGC 1 March 1918
268 Company
Arrived at Le Havre 15 January 1918 (10 officers, 177 other ranks, 54 horses)
Joined 42nd (East Lancashire) Division at Bethune 20 January 1918
Merged into 42 Battalion MGC 1 March 1918
269 Company
Arrived at Le Havre 15 January 1918 (10 officers, 177 other ranks, 54 horses)
Joined 16th (Irish) Division at Villers-Faucon 18 January 1918
War diary includes complete nominal roll
Merged into 16 Battalion MGC 9 March 1918
Battalion broken up in May 1918 and eventually replaced by a new battalion
265 Company
Arrived at Le Havre 30 March 1918 (10 officers, 177 other ranks, 54 horses)
Joined 18 Battalion MGC 19 April 1918 but then broken up to provide reinforcements for the battalion’s other companies
278 Company
Arrived at Le Havre 30 March 1918 (10 officers, 177 other ranks, 54 horses)
Joined 18 Battalion MGC as its “D” Company 9 April 1918
==Companies sent to Egypt from training in England==
229 Company
Embarked 24 April 1917, joined 75th Division in Egypt 18 June 1917
Merged into 75 Battalion MGC on 3 May 1918
230 Company
Joined 75th Division in Egypt 15 July 1917
Merged into 75 Battalion MGC on 3 May 1918
231 Company
Embarked 24 April 1917, joined 75th Division in Egypt 13 August 1917
Merged into 75 Battalion MGC on 3 May 1918
Cape Corps Company
Did not come out from England. Attached to Machine Gun Corps for training in Egypt in June 1918, having already served in East Africa as part of 1st Battalion Cape Corps. At that time was most unusual in being a Half Company. Became full company August 1918.
Joined 53rd Battalion MGC September 1918.
==Companies sent to Mesopotamia from training in England==
38 Company
Departed from Devonport 18 September 1916 and landed at Basra 15 October 1916
Joined 38th Infantry Brigade of 13th (Western) Division at Amara 24 October 1916
40 Company
Departed from Devonport 18 September 1916 and landed at Basra 15 October 1916
Joined 40th Infantry Brigade of 13th (Western) Division at Amara 24 October 1916
128 Company
Departed from Devonport 19 September 1916 for service in Mesopotamia and landed at Magil 15 October 1916
Exact date unclear but soon joined 12th Infantry Brigade of 15th Indian Division
129 Company
Departed from Devonport 19 September 1916 for service in Mesopotamia and landed at Magil 15 October 1916
On 6 January 1917 arrived at Khamisayah and joined 34th Infantry Brigade of 15th Indian Division
On 8 September 1917, with the brigade on transfer to 17th Indian Division
November 1918 merged into divisional battalion
130 Company
Formed at Belton Park 4 September 1916 from remnant of “O” Company, which had been expected to go to France but which was broken up
Departed from Devonport 19 September 1916 for service in Mesopotamia and landed at Magil 15 October 1916
On 6 January 1917 moved to Nasiriyeh and amalgamated with 42nd MG Company of 42nd Infantry Brigade of 15th Indian Division, retaining company number
131 Company
Departed from Devonport 11 October 1916 for service in Mesopotamia and landed at Basra 7 November 1916.
Moved up River Tigris reaching Narrows Camp 23 December 1916 and there amalgamating with MG sections from British battalions of 7th Infantry Brigade in 3rd (Lahore) Division.
Moved with the division to Egypt and Palestine, landing at Suez late April 1918.
186 Company
Formed at Belton Park as “G” Company under order dated 27 April 1916. Arrived to join 36th Indian Infantry Brigade as Es Sinn 30 October 1916.
187 Company
Arrived to join 37th Indian Infantry Brigade as Es Sinn 31 October 1916.
185 Company
See 35th Indian Infantry Brigade Company above (in section on units formed in Mesopotamia). 185 Company joined brigade in Mesopotamia 31 October 1916.
39 Company
At Abu Shitaib by 19 November 1916
Joined 39th Infantry Brigade of 13th (Western) Division
Suspect that sailing and arrivals dates are same as 38 and 40 Companies
133 Company
Sketchy details – to be developed
Arrived at Devizes Bridge 19 December 1916
Joined 9th Infantry Brigade in 3rd (Lahore) Division
Moved with the division to Egypt and Palestine, landing at Suez late April 1918.
257 Company
Arrived at Basra and marched out to Magil 23 October 1917
November 1917 joined 51st Indian Brigade of 17th Indian Division
November 1918 merged into divisional battalion
==Companies sent to Salonika from training in England==
65, 66 and 67 Companies
Departed from Devonport 5 July 1916
Joined 65th, 66th and 67th Infantry Brigades of 22nd Division respectively 14 July 1916
==Other Companies==
252 and 253 Companies
Joined 214th Infantry Brigade of 71st Division in England 9 November 1917
This was being formed into special brigade for operations at Murmansk in North Russia
Moved with brigade to 67th (2nd Home Counties) Division 12 February 1918
Both companies served in North Russia from mid 1918
258 Company
Left India for service in Mesopotamia 14 October 1917 and arrived at Basra nine days later
Joined 52nd Indian Brigade of 17th Indian Division at Iron Bridge Camp 17 November 1917
November 1918 merged into divisional battalion
Research tips
The word “Company” is often rendered in military records by the abbreviation “Coy”.
Most of the numbered companies listed above were merged into battalions in the spring of 1918, and were given letters “A” to “D” within their battalion.
Most of the companies have a war diary held at the National Archives in collection WO95. They are the original source for dates, locations, movements and actions. Some have been digitised and can be downloaded from the National Archives, but others (for example, units in Salonika, Egypt and Palestine, and Italy) remain on paper only and a visit to see them is required.
The most difficult aspect of researching a man of the MGC is determining his company. If you locate his service record it should be fairly clear, but if all you can locate is is entry in the campaign medal roll it is unlikely to give this information. Pension records and absent voters lists can be good sources but even those often only give him as MGC.
Researchers should be aware that in many cases, the records of the Commonwealth War Graves Commission are highly misleading in mis-stating a man’s unit. The number of the unit is usually correct, but whether it was a company or a battalion is often mixed up. A simple rule is if the man died before February 1918 he was serving in a company, for battalions had not yet been formed. Afterwards, he was in a lettered company of a battalion but these sometimes still referred to themselves by their original numbers. Always take care when researching a man of the MGC who lost his life. Here’s an example:
Pte 154897 Elias Goodman.



