Règle correspondante
United Kingdom of Great Britain and Northern Ireland
Practice Relating to Rule 113. Treatment of the Dead
Section A. Respect for the dead
The UK Military Manual (1958) states: “The dead must be protected against … maltreatment.” 
United Kingdom, The Law of War on Land being Part III of the Manual of Military Law, The War Office, HMSO, 1958, § 380.
The manual further states that “maltreatment of dead bodies” is a war crime. 
United Kingdom, The Law of War on Land being Part III of the Manual of Military Law, The War Office, HMSO, 1958, § 626(b).
The UK LOAC Pamphlet (1981) states: “The dead must not be … mutilated.” 
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, Annex A, p. 47, § 15.
The UK LOAC Manual (2004) provides that the dead must be protected against maltreatment and that the mutilation of dead bodies is a war crime. The manual refers to this as a “well-established rule of customary international law”. 
United Kingdom, The Manual of the Law of Armed Conflict, Ministry of Defence, 1 July 2004, § 7.31 and footnote 72.
In its chapter on internal armed conflict, the manual states: “The dead must not be … ill-treated.” 
United Kingdom, The Manual of the Law of Armed Conflict, Ministry of Defence, 1 July 2004, § 15.29.1.
Under the UK ICC Act (2001), it is a punishable offence to commit a war crime as defined in Article 8(2)(b)(xxi) and (c)(ii) of the 1998 ICC Statute. 
United Kingdom, ICC Act, 2001, Sections 50(1) and 51(1) (England and Wales) and Section 58(1) (Northern Ireland).
In 2003, in reply to a written question in the House of Lords, the UK Parliamentary Under-Secretary of State, Ministry of Defence, wrote: “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.” 
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.