A Machine Gun Company was attached to each Infantry Brigade and their subsequent Division.
| Brigade attached to: | 23rd Brigade |
| Division attached to: | 8th Division |
| Formed from the Machine Gun Sections of: | 2nd Bn. The Devonshire Regiment 2nd Bn. The West Yorkshire Regiment 2nd Bn. The Cameronians (Scottish Rifles) 2nd Bn. The Middlesex Regiment |
At the time of formation, the 7th Bn. The Middlesex Regiment was also within the Brigade; however, this unit transferred to the 167th Bde., 56th Div. on 08 February 1916 and it assumed to have taken its Machine Gun Section with it to form part of 167 MG Coy.
The 23rd Bde. M.G. Coy. was formed on 15 January 1916 from the Machine Gun Sections of the listed infantry battalions.
As a unit of the 8th Division, it will have taken part in the following battles and engagements.
| 1916 | |
| BATTLES OF THE SOMME | |
| 01 July | Battle of Albert [III. Corps, Fourth Army]. |
| 23 to 30 October | Attack on le Tresnoy [XIV. Corps, Fourth Army]. |
| 1917 | |
| 04 March | Bouchavesnes [XV. Corps, Fourth Army]. |
| 14 March to 05 April | German Retreat to the Hindenburg Line [XV. Corps, Fourth Army]. |
| BATTLES OF YPRES | |
| 31 July and 01 August | Battle of Pilckem Ridge [II. Corps, Fifth Army]. |
| 31 July | Attack on Westhoek. |
| 16 to 18 August | Battle of Langemarck [II. Corps, Fifth Army]. |
| 1918 | |
| FIRST BATTLES OF THE SOMME | |
| 23 March | Battle of St. Quentin [XIX. Corps, Fifth Army]. |
| 24 and 25 March | Actions at the Somme Crossings [XIX. Corps, Fifth Army]. |
| 26 and 27 March | Battle of Rosieres [XIX. Corps, Fifth Army]. |
On 20 April 1918, it was amalgamated with the 24th, 25th and 218th Machine Gun Companies to form No. 8 Battalion, Machine Gun Corps.
