United Kingdom of Great Britain and Northern Ireland
Practice Relating to Rule 114. Return of the Remains and Personal Effects of the Dead
Section B. Return of the personal effects of the dead
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”.
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.