Related Rule
United Kingdom of Great Britain and Northern Ireland
Practice Relating to Rule 115. Disposal of the Dead
The UK Military Manual (1958) provides that “the belligerents must make provision for honourable interment” of the dead. 
United Kingdom, The Law of War on Land being Part III of the Manual of Military Law, The War Office, HMSO, 1958, § 383.
The UK LOAC Manual (2004) states:
7.35 The remains of the dead are to be honourably interred (unless burial at sea is appropriate) …
Graves
7.36. Graves must be respected and properly maintained. …
Exhumation
7.37. Exhumation is permitted only (a) in accordance with an agreement on the matters dealt with in paragraph 7.36; or (b) in accordance with overriding public necessity (which may include “medical or investigative necessity”). In such circumstances, the authorities of the territory in which the grave sites are situated are required to respect the remains and to give notice to the home state of the intended exhumation together with details of the intended place of re-interment. However, these provisions do not prevent the exhumation of temporary graves for the purpose of moving the remains to permanent graves in dignified, properly maintained cemeteries, such as those of the Commonwealth War Graves Commission. 
United Kingdom, The Manual of the Law of Armed Conflict, Ministry of Defence, 1 July 2004, §§ 7.35–7.37.
In its chapter on internal armed conflict, the manual states: “The dead must not be despoiled or ill-treated and must be decently disposed of.” 
United Kingdom, The Manual of the Law of Armed Conflict, Ministry of Defence, 1 July 2004, § 15.29.1.
With regard to internal armed conflicts in which the 1977 Additional Protocol II is applicable, the manual further states:
Whenever circumstances permit, and particularly after an engagement, all possible measures shall be taken without delay … to search for the dead, prevent their being despoiled and decently dispose of them. 
United Kingdom, The Manual of the Law of Armed Conflict, Ministry of Defence, 1 July 2004, § 15.44.
In 2003, in a written reply to a question in the House of Lords, the UK Parliamentary Under-Secretary of State, Ministry of Defence, stated:
The Deployed Operating Instructions issued to all United Kingdom military units state that enemy dead are to be treated the same as UK military dead. This includes a direction that, where next of kin cannot be traced, the bodies are to be given the same funeral as would UK military personnel, subject to religious practices. 
United Kingdom, House of Lords, Written answer by the Parliamentary Under-Secretary of State for Defence, Hansard, 8 September 2003, Vol. 652, Written Answers, col. WA40.
The UK Military Manual (1958) provides: “The belligerents must make provision for … interment … if possible according to the rites of the religion to which the dead belong.” 
United Kingdom, The Law of War on Land being Part III of the Manual of Military Law, The War Office, HMSO, 1958, § 383.
The UK LOAC Manual (2004) states:
The remains of the dead are to be honourably interred (unless burial at sea is appropriate), in so far as possible in individual graves, and, if possible, according to the rites of the religion to which the deceased belonged. 
United Kingdom, The Manual of the Law of Armed Conflict, Ministry of Defence, 1 July 2004, § 7.35.
In 2003, in a written reply to a question in the House of Lords, the UK Parliamentary Under-Secretary of State, Ministry of Defence, stated:
The Deployed Operating Instructions issued to all United Kingdom military units state that enemy dead are to be treated the same as UK military dead. This includes a direction that, where next of kin cannot be traced, the bodies are to be given the same funeral as would UK military personnel, subject to religious practices. 
United Kingdom, House of Lords, Written answer by the Parliamentary Under-Secretary of State for Defence, Hansard, 8 September 2003, Vol. 652, Written Answers, col. WA40.
The UK Military Manual (1958) states:
Bodies must not be cremated except for imperative reasons of hygiene or for motives based on the religion of the deceased. When cremation is carried out the circumstances and reasons for it must be stated in detail on the death certificate. 
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 Pamphlet (1981) provides: “Cremation is allowed only on religious grounds or for imperative reasons of hygiene.” 
United Kingdom, The Law of Armed Conflict, D/DAT/13/35/66, Army Code 71130 (Revised 1981), Ministry of Defence, prepared under the Direction of The Chief of the General Staff, 1981, Section 6, p. 22, § 5.
The UK LOAC Manual (2004) states:
Bodies must not be cremated except for imperative reasons of hygiene or for motives based on the religion of the deceased. When cremation is carried out, the circumstances and the reasons for it must be stated in the death certificate. The ashes must be respectfully treated and kept by the official graves registration service until properly disposed of according to the wishes of the home country. 
United Kingdom, The Manual of the Law of Armed Conflict, Ministry of Defence, 1 July 2004, § 7.35.
The UK Military Manual (1958) provides: “The belligerents must make provision for … interment, in individual graves so far as possible”. 
United Kingdom, The Law of War on Land being Part III of the Manual of Military Law, The War Office, HMSO, 1958, § 383.
The UK LOAC Manual (2004) states: “The remains of the dead are to be honourably interred (unless burial at sea is appropriate), in so far as possible in individual graves”. 
United Kingdom, The Manual of the Law of Armed Conflict, Ministry of Defence, 1 July 2004, § 7.35.
The UK LOAC Manual (2004) states: “Graves must be respected and properly maintained. They must be marked so that they may always be found and should, if possible, be grouped according to the nationality of the deceased.” 
United Kingdom, The Manual of the Law of Armed Conflict, Ministry of Defence, 1 July 2004, § 7.36.
The UK Military Manual (1958) provides: “Graves must be respected and properly maintained.” 
United Kingdom, The Law of War on Land being Part III of the Manual of Military Law, The War Office, HMSO, 1958, § 383.
The UK LOAC Manual (2004) states:
7.36. Graves must be respected and properly maintained. They must be marked so that they may always be found and should, if possible, be grouped according to the nationality of the deceased. 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:
a. The permanent protection and maintenance of grave sites;
b. Access to those grave sites by relatives of the deceased and the representatives of the official graves registration services;
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.
7.36.1. 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, §§ 7.36–7.36.1.