A Machine Gun Company was attached to each Infantry Brigade and their subsequent Division.
| Brigade attached to: | 28th Brigade (from formation until 05 May 1916); then South African Brigade |
| Division attached to: | 9th (Scottish) Division |
| Formed from the Machine Gun Sections of: | 6th Bn. The King’s Own Scottish Borderers 9th Bn. The Cameronians (Scottish Rifles) 10th Bn. The Highland Light Infantry 11th Bn. The Highland Light Infantry |
The 28th Bde. M.G. Coy. was formed on 01 to 03 January 1916 from the Machine Gun Sections of the listed infantry battalions.
As a unit of the 9th Division, it will have taken part in the following battles and engagements.
| 1916 | |
| BATTLES OF THE SOMME | |
| 01 to 13 July | Battle of Albert (In Corps Reserve on 01 July) [XIII. Corps, Fourth Army] |
| 14 July | Battle of Bazentin Ridge [XIII Corps, Fourth Army]. |
| 14 to 18 July | Attack of Longueval (26th and S.A. Bdes) |
| 15 to 19 July | Battle of Delville Wood [XIII Corps, Fourth Army]. |
| 10 to 18 October | Battle of the Transloy Ridges [III Corps, Fourth Army] |
| 12 to 18 October | Attacks on the Butte de Warlencourt. |
| 1917 | |
| 09 to 15 April and 30 April to 10 May | BATTLES OF ARRAS. |
| 09 to 14 April | First Battle of the Scarpe [XVII Corps, Third Army]. |
| 03 and 04 May | Third Battle of the Scarpe [XVII Corps, Third Army]. |
| 18 to 23 September and 11 to 25 October | BATTLES OF YPRES. |
| 20 to 23 September | Battle of the Menin Road Ridge [V Corps, Fifth Army]. |
| 12 October | First Battle of Passchendaele [XVIII Corps, Fifth Army]. |
On 01 March 1918, it was amalgamated with the 26th, 27th and 197th Machine Gun Companies to form No. 9 Battalion, Machine Gun Corps.
