| Pace, A H | Pahl, Theodor | Palmer, Albert Victor | Palmer, Arthur |
| Palmer, Charles | Palmer, Frederick | Palmer, Thomas | Palmer, Thomas Henry |
| Parker, Hilton | Parker, John | Parker, Tom | Parsons, Herbert |
| Paton, A.M.I.F. | Payne, Alfred John | Pearce, Ernest Albert | Pearce, Walter Frank |
| Pendlebury, Herbert | Penford, Richard | Perkins, Alfred Thomas (MC) | Perkins, Thomas |
| Perkins, Walter | Perrier, William Samuel | Perry, James Ivor | Pfeffer, Charles Fredrick |
| Phillips, Albert Edward | Phillips, Percy | Pichette, Wilfred | Picklesimer, Samuel |
| Piggot, Harry | Pike, Arthur | Pike, G.W. | Pinker, H.L. |
| Piper, Charles George Alfred | Plumley, John Edward | Pocock, Ernest John (MM) | Pocock, Thomas |
| Poole, Reginald William | Porter, J. W. | Porter, Thomas | Pottinger, John |
| Povey, A | Powell, A J | Powell, Harry | Pratt, George Albert Moxley |
| Pratt, Reginald Edward Victor | Price, Edward (Fred) | Prince, James .P. | Prior, Charles |
| Prior, Edwin James | Prior, Walter | Proctor, Charles Edward William | Pusey, Ralph George |
| Pyke, Henry Charles |