| Name | Place where born | Place enlisted | Rank | How died | Theatre of war | Date |
|---|---|---|---|---|---|---|
| Palmer, Archibald McLean | Netherall, Cumberland | Maryport, Cumberland | 23710 Pte. | k.i.a. | F & F | 10 July 1917 |
| Parker, Thomas Bateman | Laithes, Cumberland | Penrith, Cumberland (Greystoke, nr. Penrith) | 23337 Pte. | k.i.a. | F & F | 1 July 1916 |
| Parkin, George | Dacre, Cumberland | Appleby, Westmorland | 17444 Pte. | k.i.a. | F & F | 2 December 1917 |
| Parry, Henry Leonard | Holyhead, Anglesea | Carlisle | 13257 L/Sgt. | k.i.a. | F & F | 16/09/16 |
| Parry, Morris | Harlech, Merioneth | Seaforth, Lancs. (Liverpool) | 260254 Pte. Formerly 203136 Liverpool Regt. | k.i.a. | F & F | 2 December 1917 |
| Parton, Arthur David | Canon Pyon, Hereford | Hereford (Dilwyn, Hereford) | 27872 Pte. Formerly 20613 Shrops. L.I. | k.i.a. | F & F | 10/01/17 |
| Pattinson, John | Disington, Cumberland | Workington, Cumberland | 17305 Pte. | k.i.a. | F & F | 02/10/17 |
| Pattinson, John | Wigton, Cumberland | Carlisle (Wigton) | 4420 Pte. | k.i.a. | F & F | 10 July 1917 |
| Pattinson, Thomas Fletcher | Workington, Cumberland | Workington | 19423 Pte. | k.i.a. | F & F | 21/03/18 |
| Payne, Alfred | Chatham, Kent | Carlisle | 13390 C.S.M. | k.i.a. | F & F | 1 July 1916 |
| Pearson, Daniel | Cleator Moor, Cumberland | Cleator Moor | 30141 Pte. | d. | F & F | 16/01/17 |
| Pearson, William Thompson | New Hutton, Westmorland | Windermere, Westmorland (Bowness, Westmorland) | 13438 Sgt. | k.i.a. | F & F | 10 July 1917 |
| Pedder, Henry | Burscough, Lancs. | Liverpool (New Lane, Lancs.) | 260253 Pte. Formerly 203293 Liverpool Regt. | k.i.a. | F & F | 25/11/17 |
| Pennington, Alfred | Ravenhead, Lancs. | Prescot, Lancs. (St Helens, Lancs.) | 35043 Sgt. Formerly 22266 S. Lancs. Regt. | k.i.a. | F & F | 2 December 1917 |
| Percival, James | Rockcliffe, Cumberland | Carlisle (Haltwhistle, Northumberland) | 13376 A/Cpl. | k.i.a. | F & F | 18 November 1916 |
| Perkins, Albert George | Ross-on-Wye, Hereford (Ross-on-Wye) | 27807 Pte. Formerly 4257 Herefordshire Regt. | d. | F & F | 28/05/17 | |
| Phillips, Charles | Bacup, Lancs. | Preston, Lancs. | 26351 Pte. | k.i.a. | F & F | 10 July 1917 |
| Phillips, William Henry | Lugwardine, Hereford | Hereford (Hereford) | 27802 Pte. Formerly 4534 Herefordshire Regt. | k.i.a. | F & F | 18 November 1916 |
| Philps, Frederick George | Eastnor, Hereford | Ledbury, Hereford | 27810 Pte. Formerly 20542 Hereford Regt. | k.i.a. | F & F | 18 November 1916 |
| Pickford, Ashley | Longnor, Derbyshire | Macclesfield, Ches. (Macclesfield) | 33567 Pte. | k.i.a. | F & F | 10 July 1917 |
| Pillans, John William | Briscoe, Carlisle | Carlisle | 15502 Pte. | d.o.w. | F & F | 3 July 1916 |
| Pinches, Stanley William | Pembridge, Hereford | Leominster | 27870 Pte. Formerly 4618 Hereford Regt. | k.i.a. | F & F | 10 July 1917 |
| Pitt, William Thomas | Hereford (Ledbury, Hereford) | 27688 Pte. Formerly 2870 Herefordshire Regt. | k.i.a. | F & F | 18 November 1916 | |
| Pollard, Robert | Bristol, Glos. | Liverpool (Bootle, Lancs.) | 33359 Pte. Formerly 47221 Liverpool Regt. | k.i.a. | F & F | 08/07/17 |
| Pollitt, Elijah | Salford, Lancs. | Manchester | 11919 L/Cpl. | k.i.a. | F & F | 2 December 1917 |
| Porter, William Ballentyne | Workington, Cumberland | Cockermouth, Cumberland | 27998 Pte. | k.i.a. | F & F | 18 November 1916 |
| Porteous, William | Stanwix, Carlisle | Carlisle | 17361 Pte. | k.i.a. | F & F | 18 November 1916 |
| Potter, Thomas William | Cumwhinton, Carlisle | Carlisle | 23259 Pte. | k.i.a. | F & F | 1 July 1916 |
| Potts, Richard | Whitehaven, Cumberland | Workington, Cumberland | 16303 L/Cpl. | d.o.w. | Home | 1 December 1916 |
| Potts, Thomas William | Nottingham | Brampton, Cumberland | 21450 Pte. | k.i.a. | F & F | 30/05/16 |
| Powell, Frederick | Goodrich, Hereford | Ross-on-Wye, Hereford | 27873 Pte. Formerly 4594 Hereford Regt. | k.i.a. | F & F | 01/04/17 |
| Powell, John Thomas | Presteign, Radnor | Presteign | 27808 L/Cpl. Formerly 4272 Hereford Regt. | k.i.a. | F & F | 2 December 1917 |
| Poyser, Stephen | Wildboardclough, Ches. | Oswestry, Shrops. | 34247 Pte. | k.i.a. | F & F | 2 December 1917 |
| Pratt, Stanley | Urmston, Lancs. | Manchester (Whalley Range, Lancs.) | 28783 Pte. Formerly 39842 Man. Regt. | d.o.w. | F & F | 05/09/17 |
| Prickett, George Christopher | Barrow-in-Furness, Lancs. | Windermere, Westmorland | 13439 Pte. | k.i.a. | F & F | 1 July 1916 |
| Prickett, John Henry | Levens, Westmorland | Kendal, Westmorland (Barrow-in-Furness) | 13420 L/Sgt. | k.i.a. | F & F | 18 November 1916 |
| Pugh, Charles William | Workington, Cumberland | Workington (Workington) | 16421 L/Sgt. | k.i.a. | F & F | 1 July 1916 |
| Purdham, John George | Wigton, Cumberland | Carlisle | 13352 Pte. | k.i.a. | F & F | 11/07/17 |