A Machine Gun Company was attached to each Infantry Brigade and their subsequent Division.

Brigade attached to: 61st Brigade
Division attached to: 20th (Light) Division
Formed from the: Machine Gun Section of 12th Bn. The King’s (Liverpool) Regiment
Machine Gun Section of 7th Bn. The Somerset Light Infantry
Machine Gun Section of 7th Bn. The Duke of Cornwall’s Light Infantry
Machine Gun Section of 7th Bn. The King’s Own Yorkshire Light Infantry

The 61st Bde. M.G. Coy. disembarked at Le Havre on 25 February 1916 and joined the Division on 03 March 1916. It is likely to have been formed from the Machine Gun Sections of the listed infantry battalions.

As a unit of the 20th (Light) Infantry Division, it will have taken part in the following battles and engagements.

02 to 13 June Battle of Mount Sorrel [XIV Corps, Second Army].
21 August to 03 September Battle of Delville Wood [XIV Corps, Fourth Army].
03 to 05 September Battle of Guillemont [XIV Corps, Fourth Army].
16 to 20 September Battle of Flers-Courcelette [XIV Corps, Fourth Army].
27 September Battle of Morval [XIV Corps, Fourth Army].
01 to 08 October Battle of the Transloy Ridges [XIV Corps, Fourth Army].
14 MArch to 05 April German Retreat to the Hindenburg Line [XIV Corps, until 2 p.m., 25 March; then XV Corps, Fourth Army].
26 May to 16 June Actions on the Hindenburg Line [IV Corps, Fifth Army, until 10 a.m., 31 May; then Third Army].
16 to 18 August Battle of Langemarck [XIV Corps, Fifth Army].
20 to 25 September Battle of Menin Road Ridge [XIV Corps, Fifth Army].
26 to 28 September Battle of Polygon Wood [XIV Corps, Fifth Army].
20 and 21 November The Tank Attack [III Corps, Third Army].
23 to 28 November Capture of Bourlon Wood [III Corps, Third Army].
30 November to 02 December German Counter-Attacks [III Corps, Third Army].

On 15 March 1918, it was amalgamated with the 59th, 60th and 217th Machine Gun Companies to form No. 42 Battalion, Machine Gun Corps.