Just my two cents here, but another major
drain-on-manpower for the UK not yet touched upon here was the Royal Navy.
From what I can gather, the Royal Navy (RN)
circa 1939 consisted of: "
200,000 officers and men including the Royal Marines and Reserves". Now an infantry division of the British Army from 1939
theoretically had a strength nearing 14,000. So those 200k sailorboys would've been equivalent to having 14 fully-manned infantry divisions. By
mid-1944 (or on the eve of D-Day to put in layman's terms), the RN had expanded to "
800,000 officers and men and 73,000 WRNS in uniform". By that same year the organisational strength of a British infantry division had risen to just over 18,000 men, which would've been equivalent to roughly 44 fully-manned infantry divisions, plus another 4 fully-
womanned (pardon the pun

) infantry divisions - theoretically speaking of course - especially assuming the Brits ever managed to get into as desperate a state as the Soviets in 1941. But I digress.
This of course doesn't include the 185,000 or so seamen & women who served in the British Merchant Navy over the course of the war.
When you add the colonial responsibilities for the UK in garrisoning the disparate parts of the British Empire, as well as the voracious resource requirements of what historically has been the primary branch of Britain's Armed Forces; it becomes understandable why the British Army was considerably smaller compared to both its continental counterparts (Germany, Soviet Union, France) and most importantly that of its most closest ally (the United States). Especially so when other wartime nations such as Germany & the Soviet Union placed a greater emphasis on their ground forces compared to the UK, for obvious geographical and strategic reasons.