Matches were played at the stadium of the team named first on the date specified for each round, which was always a Saturday.
If scores were level after 90 minutes had been played, a replay would take place at the stadium of the second-named team later the same week.
Those appearing in the competition proper for the first time were Wombwell, Gresley Rovers, Walthamstow Avenue and Taunton Town, while Jarrow had not reached this stage since 1899-1900.
Rhyl Athletic was the most successful club from this season's extra preliminary round, defeating Chester, Macclesfield Town, Witton Albion, Winsford United, Colwyn Bay, and Prescot Cables before going out to Scarborough in the first round proper.
The final took place on Saturday, 25 April 1931 at Wembley and ended in a victory for West Bromwich Albion by 2–1, with goals scored by "Ginger" Richardson for West Bromwich Albion and Joe Bradford for Birmingham.