The 142nd Regiment RAC was formed on 22 November 1941[1] by the conversion to the armoured role of the 7th Battalion, Suffolk Regiment, a war-raised infantry battalion that was formed in June 1940 and serving with the 210th Independent Infantry Brigade (Home). In common with other infantry units transferred to the Royal Armoured Corps, all personnel would have continued to wear their Suffolk Regiment cap badge on the black beret of the Royal Armoured Corps.[2] The establishment of a tank regiment being smaller than that of an infantry battalion, there were 161 men surplus to establishment who were transferred to other units, including 53rd and 59th battalions of the Reconnaissance Corps, the remainder of the men going to the 30th Battalion, Queen's Own Royal West Kent Regiment.[1][3]
On 4 July 1942, the regiment was ordered to mobilise for overseas service, but nothing came of this.[3]
On 4 August, the Commanding Officer, Lt-Col R.H. Maxwell (Suffolk Regiment) was promoted to Acting Brigadier to command 25th Tank Bde and the Second-in-Command, Major A.S. Birkbeck (Royal Tank Regiment) was promoted to Acting Lt-Col and took over command.[3]
On 30 December 1942, the regiment again received orders to prepare for overseas service. Some of the men had to be recalled from harvesting sugar beets.[3]