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.
On 15 March 1918, it was amalgamated with the 59th, 60th and 217th Machine Gun Companies to form No. 42 Battalion, Machine Gun Corps.
As a unit of the 20th (Light) Infantry Division, it will have taken part in the following battles and engagements.
| 1916 | |
| 02 to 13 June | Battle of Mount Sorrel [XIV Corps, Second Army]. |
| BATTLES OF THE SOMME | |
| 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]. |
| 1917 | |
| 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]. |
| BATTLES OF YPRES | |
| 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]. |
| BATTLE OF CAMBRAI | |
| 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]. |