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

Brigade attached to: 70th Brigade
Division attached to: 23rd Division (October 1914 to 17 October 1915)
8th Division (18 October 1915 to 14 July 1916)
23rd Division (15 July 1916 to demobilisation)
Formed from the: Machine Gun Section of 11th Bn. The Sherwood Foresters (Nottinghamshire and Derbyshire Regiment)
Machine Gun Section of 8th Bn. The King’s Own Yorkshire Light Infantry
Machine Gun Section of 8th Bn. The Yorks and Lancaster Regiment
Machine Gun Section of 9th Bn. The Yorks and Lancaster Regiment

The 70th Bde. M.G. Coy. was formed, while in the 8th Division, in January 1916, from the Machine Gun Sections of the listed infantry battalions.

As a unit of the 8th Infantry Division, it will have taken part in the following battles and engagements.

01 July Battle of Albert [III. Corps, Fourth Army].

As a unit of the 23rd Infantry Division, it will have taken part in the following battles and engagements.

26 July to 08 August Battle of Pozieres Ridge [III. Corps, Fourth Army].
19 to 22 September Battle of Flers-Courcelette [III. Corps, Fourth Army].
25 to 28 September Battle of Morval [III. Corps, Fourth Army].
01 to 09 October Battle of the Transloy Ridges [III. Corps, Fourth Army].
07 October Capture of Le Sars.
07 to 14 June Battle of Messines [X. Corps, Second Army].
20 to 24 September Battle of Menin Road Ridge [X. Corps, Second Army].
28 September to 02 October Battle of Polygon Wood [X. Corps, Second Army].
12 October First Battle of Passchendaele [X. Corps, Second Army].
At 10.30 a.m. on the 23rd October the 23rd Division handed over the front line, on the 28th it received warning that it was to be ready to entrain for an unknown destination, on the 31st October the C.-in-C. inspected the Division at Leulinghem, and, in a speech at the conclusion of the parade, the C.-in-C. informed all ranks that the 23rd Division was to move to the Italian Front. The Divisional Supply Column entrained on the 30th October and the infantry began entrainment on the 6th November. On the 16th November the 23rd Division completed detrainment and concentration between Mantua and Marcaria; and on arrival the Division joined XIV. Corps. On the 19th November the Division moved forward, and on the 4th December took over the front line on the Montello (behind the River Piave) from the 70th (Italian) Division.
The 23rd Division held the front line until the 18th February, took over the Montello sector again on the 26th February and held it until the 14th March, when the Division was relieved by the 51st (Italian) Division. The 23rd Division moved westward , and on the 23rd March took over the right sector of the line on Asiago Plateau from the 11th (Italian) Division. The 23rd Division held this part of the front until the 23rd April.

On 01 April 1918, it was amalgamated with the 68th, 69th and 194th Machine Gun Companies to form 70th Battalion, Machine Gun Corps. It was designated ‘C’ Company.