Arsenal won the competition for the second time, beating Sheffield United 1–0 in the final at Wembley, through a late goal from Ted Drake.
Matches were scheduled to be 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 Ferryhill Athletic, Kells United and Newport (IOW).
Kells (at that time) was a small coal mining village on the outskirts of Whitehaven much better known in sporting circles for its amateur rugby league exploits.
Although population data from the 1931 Census would be destroyed in a wartime fire, Kells United remains one of the smallest community clubs ever to qualify for the FA Cup first round.
The 44 First and Second Division clubs entered the competition at this stage along with Stockport County, Millwall and Luton Town.