Direct proof of use
The clearest public record for L31-type HESH ammunition in the 2003 Iraq War is the British Challenger 2 fratricide near Basra on 25 March 2003. The UK Ministry of Defence Board of Inquiry states that a 2nd Royal Tank Regiment Challenger 2 fired one HESH round after misidentifying thermal contacts near the Shatt al Basra Canal, and that several minutes later a further HESH round hit a Queen's Royal Lancers Challenger 2 and destroyed it.
The Board of Inquiry identifies the ammunition type used in the incident as HESH. RO Defence/Jane's separately identifies HESH L31 as the British rifled 120 mm tank-gun HESH projectile in the L11/L30A1 ammunition family, which is the catalog basis for mapping the documented Challenger 2 HESH firing to this L31 HESH round entry.
Sources: Challenger 2 25 March 2003 Board of Inquiry, RO Defence 120mm tank gun ammunition
Timeline
In February 2003, 7 Armoured Brigade deployed for Operation Telic. The Board of Inquiry places 1st Battalion Royal Regiment of Fusiliers, 1st Battalion The Black Watch, C Squadron Queen's Royal Lancers, and Egypt Squadron 2nd Royal Tank Regiment in the Basra-area armored force.
At about 0050 Zulu on 25 March 2003, a 2 RTR Challenger 2 commander requested and received permission to fire after identifying thermal contacts as enemy dismounts near a bunker. The first HESH round landed short but close enough to throw crewmen from nearby Queen's Royal Lancers tanks. About six minutes later, the same 2 RTR tank fired another HESH round at an armored vehicle it identified as enemy; the vehicle was actually QRL Challenger 2 C/S N12, and the hit destroyed the tank.
Sources: Challenger 2 25 March 2003 Board of Inquiry
Narrative
The incident occurred during British operations on the western outskirts of Basra, around the Shatt al Basra Canal bridges and a dam crossing that British units were using to block approaches into the city. The firing tank belonged to Egypt Squadron, 2nd Royal Tank Regiment; the struck tanks were Queen's Royal Lancers Challenger 2s positioned in overwatch.
For this ammunition entry, the source-backed role is direct-fire Challenger 2 main-armament use by British coalition forces. The public sources do not provide a complete accounting of every HESH round fired by Challenger 2 crews in Iraq; they directly document this 25 March 2003 combat incident and identify HESH rounds as the ammunition fired.
Sources: Challenger 2 25 March 2003 Board of Inquiry, Iraq Inquiry Volume VII