Related Rule
United Kingdom of Great Britain and Northern Ireland
Practice Relating to Rule 114. Return of the Remains and Personal Effects of the Dead
The UK Military Manual (1958) provides: “The ashes must be respectfully treated, and kept by the Graves Registration Service until properly disposed of according to the wishes of the home country.” 
United Kingdom, The Law of War on Land being Part III of the Manual of Military Law, The War Office, HMSO, 1958, § 384.
The UK LOAC Manual (2004) states:
Graves registration services must be officially established at the outbreak of hostilities and, as soon as circumstances permit, the adverse parties and any other concerned authorities are required to seek agreement for:
c. The return of remains of the deceased to the home state on that state’s request or, unless that state objects, on the request of the next of kin. 
United Kingdom, The Manual of the Law of Armed Conflict, Ministry of Defence, 1 July 2004, § 7.36.
The manual further states:
In the absence of agreements relating either to protection and maintenance of grave sites or for the return of the deceased, the authorities of the territory in which the grave sites are situated may (a) offer to facilitate the return of the remains to the home state; and (b) if such an offer is not accepted within five years from the date of the offer, and after due notice, adopt arrangements for dealing with such remains in accordance with their own domestic laws relating to cemeteries and graves. 
United Kingdom, The Manual of the Law of Armed Conflict, Ministry of Defence, 1 July 2004, § 7.36.1.
The UK Military Manual (1958) provides: “The belligerents must also forward to each other through … [the information] bureau … last wills or other documents of importance to the next of kin; money and all articles of an intrinsic or sentimental value which are found on the dead”. 
United Kingdom, The Law of War on Land being Part III of the Manual of Military Law, The War Office, HMSO, 1958, § 382.
The UK LOAC Manual (2004) states:
Looting is an offence under the Service Discipline Acts. The personal effects of the dead should be collected in identifiable packets and sent with any available identity disc to the information bureau. The personal effects that are particularly envisaged here are money, all items of intrinsic or sentimental value and last wills or other documents of importance to the next of kin. Articles other than personal effects, such as military equipment, found upon the dead of a hostile party to an armed conflict become the public property of the finding party, that is the property of the government, not of the individuals or unit capturing them. 
United Kingdom, The Manual of the Law of Armed Conflict, Ministry of Defence, 1 July 2004, § 7.34.