Related Rule
United Kingdom of Great Britain and Northern Ireland
Practice Relating to Rule 116. Accounting for the Dead
The UK Military Manual (1958) provides: “Belligerents must record as soon as possible any particulars which may assist in the identification of dead persons belonging to the opposing belligerent who fall into their hands.” 
United Kingdom, The Law of War on Land being Part III of the Manual of Military Law, The War Office, HMSO, 1958, § 382.
The manual adds: “Before being buried or cremated, the bodies must be carefully examined to ensure that life is extinct, and also to establish identity and enable a report to be made.” 
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) provides:
7.32. Since some injuries sustained in, or as a result of, combat produce symptoms resembling death, the parties to a conflict are required to ensure that, in so far as circumstances permit, bodies are given an individual medical examination. This is a task for medical personnel and the objects of such examination are to confirm the fact of death, to establish the identity of the deceased and to enable a report about the death to be made.
Identity discs
7.33. Where the deceased is in possession of two identity discs, one disc should remain on the body and the other should be sent with his personal effects to the information bureau. If the deceased was in possession of only one identity disc, that disc should remain on the body. 
United Kingdom, The Manual of the Law of Armed Conflict, Ministry of Defence, 1 July 2004, §§ 7.32 and 7.33.
In its chapter on maritime warfare, the manual provides:
Burial at sea of the dead is to be carried out individually as far as circumstances permit and is to be preceded by a careful examination, preferably a medical examination, of the bodies to confirm death, establish identity and to enable a report to be made. Where a double identity disc is used, one half of the disc should remain on the body. 
United Kingdom, The Manual of the Law of Armed Conflict, Ministry of Defence, 1 July 2004, § 13.130.
The UK Military Manual (1958) provides: “As soon as possible, and at latest at the end of the hostilities, these services must exchange lists showing the location and marking of the graves and giving particulars of the dead interred therein.” 
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 Military Manual (1958) provides that graves “must be marked so that they may always be found”. 
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 … 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:
b. Access to those grave sites by relatives of the deceased and the representatives of the official graves registration services. 
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 Registration Services must be officially established at the outbreak of hostilities, to allow of exhumations and to ensure the identification of the bodies and their possible transportation to 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, § 383.
The UK LOAC Manual (2004) states:
7.33. Where the deceased is in possession of two identity discs, one disc should remain on the body and the other should be sent with his personal effects to the information bureau. If the deceased was in possession of only one identity disc, that disc should remain on the body.
7.37 Exhumation is permitted only (a) in accordance with an agreement on the matters dealt with in paragraph 7.36 [relating to respect for and maintenance of graves]; 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, §§ 7.33 and 7.37.
The UK Military Manual (1958) provides:
Belligerents must record as soon as possible any particulars which may assist in the identification of dead persons belonging to the opposing belligerent who fall into their hands. This information must be forwarded to the information bureau described in the P.O.W. Convention, Article 122. The belligerents must also forward to each other through that bureau certificates of death or duly authenticated lists of the dead; one half of the identity discs found on the bodies (the other half to be left on the body) … 
United Kingdom, The Law of War on Land being Part III of the Manual of Military Law, The War Office, HMSO, 1958, § 382; see also LOAC Manual (1981), Section 6, p. 22, § 4.