Field Marshal Sir Douglas Haig, Commander-in-Chief (C-in-C) of the British Expeditionary Force (BEF) on the Western Front, wanted Bourlon Ridge and the exhausted 62nd (2nd West Riding) Division was replaced by the 40th Division, commanded by Major-General John Ponsonby, on 23 November.

[2] From July 1918 until March 1919, the division was led by General Sir William Peyton and took part in the Hundred Days advance through Flanders.

To aid in the build-up for Operation Overlord, eight veteran British and American divisions were withdrawn to the United Kingdom.

[7] To keep up appearances, the battalion commanding officers flew brigadier pennants, and a divisional insignia adapted from the First World War's 40th Division was adopted and worn (these were manufactured locally).

[4] Following the increasing success of the Communists in the Chinese Civil War, the 40th Division was reformed to bolster the defences of Hong Kong in 1949 under the command of Major-General G.C.

[9] In Hong Kong the Division comprised the 26th Gurkha, 27th and 28th Infantry Brigades, and 3rd Royal Tank Regiment.