The 31st Division was an infantry division of the British Army. It was raised in the Great War by volunteers from Kitchener's Army and formed in April 1915 as part of the K4 Army Group and taken over by the War Office on 10 August 1915. Comprising mainly infantry battalions from Yorkshire and Lancashire, the division was sent to Egypt in December 1915 before moving to France in March 1916 and spent the remainder of the First World War in action on the Western Front. The 31st Division was the quintessential New Army division, being made up entirely of Pals battalions.

The 32nd Division was an infantry division of the British Army that was raised in 1914, during the First World War. The division was raised from volunteers for Lord Kitchener's New Armies, made up of infantry 'Pals battalions' and artillery brigades raised by public subscription or private patronage. The division was taken over by the War Office in September 1915. It served in France and Belgium in the trenches of the Western Front for the duration of the war. It saw action at the Battle of the Somme, the Pursuit to the Hindenburg Line, the Defence of Nieuport, the German spring offensive, and the Allied Hundred Days Offensive beginning at the Battle of Amiens. After the Armistice it marched into Germany as part of the Army of Occupation.