| Name | Place born | Place enlisted | No. | Rank | How died | Theatre | Date |
|---|---|---|---|---|---|---|---|
| Paisley, John | Arthuret, Cumberland | Carlisle, Cumberland | 19488 | Private | Died of wounds | F & F | 23 October 1916 |
| Palmer, Archibald McLean | Netherall, Cumberland | Maryport, Cumberland | 23710 | Private | Killed in action | F & F | 10 July 1917 |
| Parker, John Caird | n/a | 2nd Lieutenant | Killed in action | F & F | 1 July 1916 | ||
| Parker, Thomas Bateman | Laithes, Cumberland | Penrith, Cumberland | 23337 | Private | Killed in action | F & F | 1 July 1916 |
| Parkin, George | Dacre, Cumberland | Appleby, Westmorland | 17444 | Private | Killed in action | F & F | 2 December 1917 |
| Parry, Henry Leonard | Holyhead, Anglesea | Carlisle, Cumberland | 13257 | Lance Sergeant | Killed in action | F & F | 16 September 1916 |
| Parry, Morris | Harlech, Merioneth | Seaforth, Lancashire | 260254 | Private | Killed in action | F & F | 2 December 1917 |
| Parton, Arthur David | Canon Pyon, Herefordshire | Hereford, Herefordshire | 27872 | Private | Killed in action | F & F | 10 January 1917 |
| Pattinson, John | Disington, Cumberland | Workington, Cumberland | 17305 | Private | Killed in action | F & F | 2 October 1917 |
| Pattinson, John | Wigton, Cumberland | Carlisle, Cumberland | 4420 | Private | Killed in action | F & F | 10 July 1917 |
| Pattinson, Thomas Fletcher | Workington, Cumberland | Workington | 19423 | Private | Killed in action | F & F | 21 March 1918 |
| Payne, Alfred | Chatham, Kent | Carlisle, Cumberland | 13390 | Company Sergeant Major | Killed in action | F & F | 1 July 1916 |
| Pearson, Daniel | Cleator Moor, Cumberland | Cleator Moor | 30141 | Private | d. | F & F | 16 January 1917 |
| Pearson, William Thompson | New Hutton, Westmorland | Windermere, Westmorland | 13438 | Sergeant | Killed in action | F & F | 10 July 1917 |
| Pedder, Henry | Burscough, Lancashire | Liverpool, Lancashire | 260253 | Private | Killed in action | F & F | 25 November 1917 |
| Pennington, Alfred | Ravenhead, Lancashire | Prescot, Lancashire | 35043 | Sergeant | Killed in action | F & F | 2 December 1917 |
| Percival, James | Rockcliffe, Cumberland | Carlisle, Cumberland | 13376 | Corporal | Killed in action | F & F | 18 November 1916 |
| Perkins, Albert George | Ross-on-Wye, Herefordshire | 27807 | Private | d. | F & F | 28 May 1917 | |
| Phillips, Charles | Bacup, Lancashire | Preston, Lancashire | 26351 | Private | Killed in action | F & F | 10 July 1917 |
| Phillips, William Henry | Lugwardine, Herefordshire | Hereford, Herefordshire | 27802 | Private | Killed in action | F & F | 18 November 1916 |
| Philps, Frederick George | Eastnor, Herefordshire | Ledbury, Herefordshire | 27810 | Private | Killed in action | F & F | 18 November 1916 |
| Pickford, Ashley | Longnor, Derbyshire | Macclesfield, Cheshire | 33567 | Private | Killed in action | F & F | 10 July 1917 |
| Pillans, John William | Briscoe, Carlisle | Carlisle, Cumberland | 15502 | Private | Died of wounds | F & F | 3 July 1916 |
| Pinches, Stanley William | Pembridge, Herefordshire | Leominster, Herefordshire | 27870 | Private | Killed in action | F & F | 10 July 1917 |
| Pitt, William Thomas | Hereford, Herefordshire | 27688 | Private | Killed in action | F & F | 18 November 1916 | |
| Pollard, Robert | Bristol, Gloucestershire | Liverpool, Lancashire | 33359 | Private | Killed in action | F & F | 8 July 1917 |
| Pollitt, Elijah | Salford, Lancashire | Manchester, Lancashire | 11919 | Lance Corporal | Killed in action | F & F | 2 December 1917 |
| Porter, William Ballentyne | Workington, Cumberland | Cockermouth, Cumberland | 27998 | Private | Killed in action | F & F | 18 November 1916 |
| Porteous, William | Stanwix, Carlisle | Carlisle, Cumberland | 17361 | Private | Killed in action | F & F | 18 November 1916 |
| Potter, Thomas William | Cumwhinton, Cumberland | Carlisle, Cumberland | 23259 | Private | Killed in action | F & F | 1 July 1916 |
| Potts, Richard | Whitehaven, Cumberland | Workington, Cumberland | 16303 | Lance Corporal | Died of wounds | Home | 1 December 1916 |
| Potts, Thomas William | Nottingham, Nottinghamshire | Brampton, Cumberland | 21450 | Private | Killed in action | F & F | 30 May 1916 |
| Powell, Frederick | Goodrich, Herefordshire | Ross-on-Wye, Herefordshire | 27873 | Private | Killed in action | F & F | 1 April 1917 |
| Powell, John Thomas | Presteign, Radnorshire | Presteign | 27808 | Lance Corporal | Killed in action | F & F | 2 December 1917 |
| Poyser, Stephen | Wildboardclough, Cheshire | Oswestry, Shropshire | 34247 | Private | Killed in action | F & F | 2 December 1917 |
| Pratt, Stanley | Urmston, Lancashire | Manchester, Lancashire | 28783 | Private | Died of wounds | F & F | 5 September 1917 |
| Prickett, George Christopher | Barrow-in-Furness, Lancashire | Windermere, Westmorland | 13439 | Private | Killed in action | F & F | 1 July 1916 |
| Prickett, John Henry | Levens, Westmorland | Kendal, Westmorland | 13420 | Lance Sergeant | Killed in action | F & F | 18 November 1916 |
| Pugh, Charles William | Workington, Cumberland | Workington | 16421 | Lance Sergeant | Killed in action | F & F | 1 July 1916 |
| Purdham, John George | Wigton, Cumberland | Carlisle, Cumberland | 13352 | Private | Killed in action | F & F | 11 July 1917 |