The Lincolnshire County Division was formed on 24 February 1941, however it did not become operational until 27 March. It ceased to function on 25 November and was disbanded on 3 December. It had 204th Independent Infantry Brigade (Home), 205th Independent Infantry Brigade (Home) and 212th Independent Infantry Brigade (Home) under command, was controlled by I Corps and its commanding officer was Major General A. K. Hay.