Arranging a

funeral
 2 Introduction
Arranging a funeral
Arranging a funeral comes swiftly after a bereavement, at a time
when it may be difficult to make decisions. Planning the funeral
can be a welcome distraction or offer additional stress
A helping hand
This guide will take you through the
process of planning a funeral, from
the first decisions about whether to
opt for cremation or burial, through
choosing a funeral director and
completing
all the required legal paperwork
to deciding on all the details for
the funeral service itself.
Sometimes the deceased will leave
clear, detailed instructions about
how they would like their funeral
to be conducted, but other times
it is the job of those left behind to
organise an appropriate ceremony.
In some cases tradition or religion
may dictate the details, but if not,
the help of an expert is invaluable.
Funeral directors are there to
offer professional support to guide
you through the process; but
choosing one can be difficult if
you dont what to look for or what
you can reasonably expect them
to do for their fees. Of course,
you may prefer to make all the
arrangements yourself, and you may
be surprised to discover what is and
isnt possible; there are guidelines
here about what permissions you
need in order to explore certain
more unconventional options, such
3
Arranging a funeral
Contents
as burial at sea, in a green burial
Introduction 2
ground or even on private land.
After a bereavement there is
much paperwork to be filled in; 1 First decisions 4
here we have clearly outlined
which forms are required for which
purposes and who is responsible 2 Using a funeral director 5
for producing and filling them
out. There is also advice on how
3 Burial 7
to organise a funeral for someone
who has died in another country
but would like to be buried at home, 4 Cremation 12
and the specific rules that govern
funerals in Scotland.
Funerals can be a costly affair, 5 The paperwork of a funeral 15
even if you choose to keep it simple,
but there are ways in which you
6 Paying for the funeral 23
can keep the expense down and
resources where you can apply for
financial support, if the deceased 7 Funerals in Scotland 26
has not left enough money to
cover the cost of the funeral.
A funeral offers the chance to
say goodbye to a loved one, how
you do so is entirely down to
personal choice, but this guide
will help you to make the
decisions involved in its
planning a little easier.
 4 5
Arranging a funeral

Arranging a funeral
First decisions Using a funeral director
The immediate choice to make with regard to a funeral is whether The overwhelming majority of bereaved families choose to
or not to use a funeral director. The alternative is to make your use a funeral director to make the practical arrangements on
own arrangements their behalf

Provided the body of the deceased
is not to be moved out of the UK,
it is possible to organise a funeral
yourself. If you are considering this,
find out what is involved so you
can decide if you have the time and
energy to cope. You must then find
out if the deceased left any specific
instructions about the funeral
perhaps in a will, an advance
funeral wishes form or other written
format, or in discussions with a
close family member or friend.
Pre-paid funeral
plans/policies
The deceased might have purchased
one of the number of pre-paid
funeral plans/policies available. If
so, the deceased will have a policy
folder that gives instructions for
what should be done after death.
Choosing not to have a ceremony
There is no law that requires a ceremony,
and a very few people may choose to have
the deceaseds body buried or cremated with
no ceremony and no mourners present.
Some policies are centrally
registered and, on notifying the
company, the family will be told
whether they need to contact a
specific local funeral director or if
they have a choice of who is to be
used. Other policies might have
been arranged through a particular
funeral director. Do check this,
because if arrangements are started
through one funeral director, there
will be a charge for any work done
and probably no refund from the
funeral director nominated in the
policy. Usually any plan includes
the cost of the burial or cremation,
as well as the elements such as the
type of coffin and whether cars are
provided as well as the hearse. Read
the documents carefully to be clear
as to what has been paid for already.
The deceaseds wishes
Knowing the deceaseds preferences
is very helpful, but their wishes are
not legally binding on the next of
kin, even if they are in the will. It
is the only part of a will that is not
legally binding.
There is no statutory regulation
of funeral directors; so to ensure
you receive a professional service,
choose one who belongs to one of
the two trade associations that have
codes of practice, to which their
members must adhere. These are
the National Association of Funeral
Directors (NAFD) and the National
Society of Allied and Independent
Funeral Directors (SAIF). Both have
logos that members usually display
in the windows of their premises
and on their stationery you
can see these on their websites
(see below).
Good funeral directors will
make it clear to potential clients
both in their premises and on their
literature, whether they are an
independent company or part of a
larger group. Price lists should be
clearly displayed and itemised, and
written estimates provided before
someone is asked to sign a contact.
In some parts of the country local
Trading Standards operate a Buy
with Confidence scheme that
funeral directors can join, which
When something goes wrong
Both NAFD and SAIF have complaints
procedures. In the unusual event that you do
experience a problem that cannot be resolved
by discussing it with the funeral director, there is
someone independent to turn to.
will give you added assurance
of their commitment to high
standards. The NAFD and SAIF
codes require that a simple funeral
must be made available, so do ask if
this is not clearly displayed.
It can be very difficult to
think of a funeral as a business
transaction, but do remember
that the funeral directors services
are being purchased to help with
a highly significant event. The
recommendation of trusted family
or friends is very helpful, but it is
not unreasonable to approach more
than one company before deciding
who will be entrusted with the care
of the person who has died. In such
circumstances it is often easier
to do this by phone rather than
in person.

When a spouse or close relative dies you may become eligible for certain The website for the National Association of Funeral Directors is nafd.org.uk,

i state benefits. Visit gov.uk/death-spouse-benefits-tax-pension/tax-

national-insurance for an outline of what state benefits are available. i and that for the Independent Funeral Directors is saif.org.uk. The Buy with
Confidence website is buywithconfidence.gov.uk.
 6 The role of a
funeral director
Arranging a funeral
The funeral director can make all
the practical arrangements, such
as looking after the deceased up
to and on the day of the funeral, and
also any later requirements, such as
placing a head stone. Some families
are content to allow the funeral
director to take care of everything,
but many others want a much greater
involvement. This can include
precise planning of the content of a
ceremony, helping with dressing the
deceased and wanting family and
friends to act as pallbearers at the
funeral. If there is no specific format
dictated by the religious tradition of
the deceased and the family, there
are many decisions to make. So it is
important to take time to ensure you
feel you are doing the right thing.
The key elements of the funeral
directors role are:
Taking care of the body of the
deceased (including being
available 24 hours a day for
removing the deceased from a
home if requested).
Ensuring all the necessary
documentation is completed
to legally allow the burial or
cremation to go ahead.
Making sure everything
happens at the right time, in
Funeral directing is very
labour intensive and requires
large and specialised premises.
Fees are not as inflated as
some people assume
the right place, with the right
people present, on the day of
the funeral itself.
Whos who at the
funeral directors
There are a number of roles within
the service provided by the funeral
director, and in a small company
everyone may multitask.
The funeral conductor is
the person with overall
responsibility on the day of the
funeral and will be a senior
member of staff. Ask to meet
this person before the funeral.
Many funeral directors also
have funeral arrangers who
meet the people who come
into the premises, explain the
choices available and then deal
with the behind-the-scenes
paperwork and telephone calls.
On the day of the funeral
you will meet the drivers and
bearers they will be a discreet
background presence.
There are also staff such as an
embalmer (they have their own
professional qualifications and
association) and employees
for premises and vehicle
maintenance.
Funeral directing is very labour
intensive and also requires quite
large and specialised premises. The
premises need to be aesthetically
acceptable for the bereaved, and
there are also health-and-safety
requirements specific to this type
of business.
7
Arranging a funeral
Burial
Whether or not to bury (also known as interment) the deceased
may be determined by faith and cultural tradition, but cost can
also be a factor as cremation is usually the less expensive choice
Where there is space in a Most churchyards in towns
churchyard, parishioners (those and cities are full, so they are
people living in the parish) will closed for burials. However,
usually have the right of burial
they may have space for the
there, but most churchyards in
interment of ashes
towns and cities are full and it is
mainly in rural areas that spaces
are available. Churchyards that are Another factor to consider is
closed for burials may still have whether the cemetery has a chapel
space for the interment of ashes, for funeral ceremonies, or whether
especially if other family members the entire committal must take
are buried there. place at the graveside.
Most cemeteries will welcome
Cemeteries direct enquiries and visits from
Cemeteries may be run by local the public, although it is always
authorities or by private companies. wise to make an appointment to
Each has its own character in terms ensure staff are available to help
of the surroundings, but they are and are not away from the office
usually peaceful places, even when supervising a funeral at the time at
set among city buildings. Local which you would like to visit. Your
wildlife is increasingly encouraged funeral director will also be aware
to find sanctuary in cemeteries. of all the choices available, such as
Access for disabled visitors is also a council-run cemetery or natural
taken into account, and there are burial ground, and will be able to
sometimes dedicated areas for the advise on costs and other issues,
burial of children. Some have areas such as whether a grave surround
dedicated to particular faith groups a specific demarcation of the plot
or are traditionally used by people rather than grass continuous with
of certain ethnic backgrounds. the surrounding lawn is allowed.
For information on the process for cremation and the steps you
need to take to arrange this, see pages 1214.
 8 several burials in it of unrelated
Burial means a final resting place
Arranging a funeral
If a family is settled in a particular location,
a grave can provide a place to specifically
remember the deceased. However, if
regular moves are required because of work
commitments, it may be difficult to leave
the area where a loved one is buried.
Types of grave
Each cemetery has its own
regulations about what is available
in terms of graves, and also the
style of memorial that is permitted.
Unfortunately, increasing pressure
on space has led to upward pressure
on costs, but there are a number
of other factors that influence the
price. Grave plots near to main
access points, for example, are likely
to be more expensive.
Many cemeteries permit the
purchase of exclusive rights of
burial in a plot, in which case the
grave is purchased, but with a lease
limited to a certain number of years
(often 50). If the grave has space for
more than one coffin, the person
who purchases the deeds to the plot
has the right to determine who else
is buried there.
Some cemeteries allow burial in
a plot without the exclusive right of
burial, although this can sometimes
be purchased at a later date. Some
cemeteries also provide common
graves. This is the least expensive
option, but such a grave will have
For tips on the approximate cost of burial, see the box on page 10.
For information on paying for a funeral, see pages 235.
individuals.
Most cemeteries will charge
considerably more for a burial of
someone who lives outside the
boundaries of the area that is served
by the cemetery sometimes as
much as three times the price for a
local resident.
This can be difficult if someone
wants to be buried in the area in
which they were brought up but
where they no longer live.
Eco-friendly
cemeteries
People arranging funerals are
increasingly taking account
of environmental concerns in
their planning, as are cemetery
authorities, as already mentioned.
For anyone arranging a funeral,
the choice of coffin and whether
to have flowers will be the main
decisions if a traditional cemetery
or churchyard is to be used.
Many cemeteries are being
managed in a more environmentally
friendly way, perhaps leaving areas
of longer grass or even deliberate
Personal touches
Check the cemeterys rules on
flowers. Some cemeteries do
not allow flowers to be planted
on graves; many forbid artificial
flowers or other decorations,
such as balloons or toys.
Jargon buster
Common grave When the burial
authority has the right to bury
another person in the same plot
Deed of grant Confirms the existence
of a private grave (see exclusive right
of burial, below) and names who can
make this decision
Exclusive right of burial When a plot
is leased for x number of years
Lawn grave When a grave consists
of a headstone with mown grass
around it
Mausoleum A large, brick-built
construction
wilderness in very old cemeteries,
where subsidence has made
areas unsafe for public access.
Flowers and other green waste
are composted. Some neglected
cemeteries are being restored as
green open spaces, sometimes
assisted by people serving a
community sentence.
Some cemeteries include areas
for woodland burials or offer the
chance to place a bench as an
alternative to a gravestone. Others
offer the opportunity to contribute
to planting drifts of spring bulbs
or other enhancement of the
environment.
An increasing number of people
are asking for charitable donations
in place of flowers at funerals. Some
feel that a funeral with no flowers is
very sad, but many others feel that
the money spent on providing floral
tributes, only to be left withering
outside the crematorium, could be
put to better use. The environmental
damage caused by the extensive 9
production of cut flowers is also a
Arranging a funeral
cause for concern.
Green burial grounds
There are also natural or green
burial grounds. These are usually
designed to be natural woodland
and meadows in perpetuity, and
although they are carefully mapped
so that the location of a particular
grave is known, often no markers
or above-ground memorials are
permitted. Often there is little to
distinguish the burial ground from
the surrounding countryside. In
some cases, an older, traditional
landscape may be being restored
following deforestation or
agricultural use. Some sites mark
the burial plots with trees a choice
may be given, but these will usually
be native species appropriate to the
local area.
A few sites will allow small
marker plaques, but many do not.
There are an increasing number
of green burial grounds throughout
the country, and many also take
cremated remains. The owners of
natural burial grounds are usually
extremely helpful, and many
funerals are not traditional. Families
create their own words and may
use alternative vehicles such as a
tractor-pulled trailer or even a horse
and cart. The only very strict rule
Some old and neglected
cemeteries are being
restored to reflect todays
environmental concerns
 10
The cost of burial
Arranging a funeral
It is very difficult to give an accurate indication
of how much a burial will cost as the prices vary
so much around the country, but those just
associated with the burial will usually be at least
1,000 and often several thousand pounds at
current prices.
is that everything being placed in
the ground must be biodegradable.
This includes the coffin and any
clothing the deceased is dressed in
and there can be no preservative
treatment of the body.
Many more local authorities,
as well as private landowners, are
providing natural burial grounds.
Burial at sea
This is rare and needs to be
discussed with a funeral director,
who will take specialist advice. A
licence is required from the Marine
Management Organisation. Burial
is only permitted at two places, both
off the south of England, and the
expense is considerable.
Burial on private land
No law prevents a burial taking
place on private land, provided
all the normal procedures of
registration of the death have
been completed, and the coroner,
if involved, is satisfied that all the
relevant investigations have also
been completed. The registrar of
deaths will issue the normal green
To find out more about green burial grounds, contact the Natural Death
i Centre (naturaldeath.org.uk), which is an excellent source of information
and advice.
certificate, or the coroner will
provide a coroners certificate for
burial; the detachable section
(part C) must be completed by the
person arranging the burial and
returned to the registrar within 14
days of the funeral taking place.
If you are considering this option,
a number of serious considerations
must be taken into account.
You must consult the local
Environment Agency
regarding the burial procedure
and any possible effect it may
have on nearby watercourses,
and the local water table.
You must obtain permission
from the owner of the land
where the burial is to take
place if it is not your own.
You must ensure that you are
a safe distance from any utility
pipes or cables. Seek advice
from suppliers if in doubt.
You must inform any
individual or mortgage
company with an interest
in the property of your
intentions.
Notification that a burial has
taken place, together with an
accurate map of the location,
should be attached to the deeds
of the property.
The presence of a grave on a
property may reduce its value
and make any future resale of
it difficult.
If you decide to move and The owners of natural 11
burial grounds are usually
want to remove the grave to
Arranging a funeral
a new location, a licence for very helpful and many
exhumation must be obtained funerals held in them are not
from the Ministry of Justice; traditional
professional assistance may
be needed to deal with the
exhumation. of exhumation as a coffin; however,
it can legally be moved from one
Burial on farmland is an option part of the private grounds to
that may be considered by some another. If ashes caskets are buried
landowners; this can involve setting above ground in, say, a purpose-
up a formal burial ground and will built rockery or mausoleum, the
require a long-term commitment to casket can be moved elsewhere
the project. Statutory requirements without difficulty.
regarding the maintenance of The Natural Death Centre (see
burial records must be observed, box on the opposite page) is the
and local planning authorities best authority to consult if you
must be consulted as this would are planning on arranging a
constitute a change of use of the funeral yourself.
land. Several such burial grounds
have been established and provide
a valuable service to the local
community. One solution, if you wish to
Unless a small part of private bury the deceased at home,
grounds can be set aside in is to arrange a cremation and
perpetuity as a private cemetery, scatter or bury the ashes in a
which may well be possible for garden or field
an estate, farm or family house
with a large garden, burial
arrangements on private land
are likely to present difficulties.
A possible solution to this
problem is to arrange for a
cremation and then to scatter or
bury the ashes in the garden or field.
An ashes casket buried in private
ground is subject to the same laws
To contact the Marine Management Organisation about burial at sea, visit
i marinemanagement.org.uk and on the site map go to Burial at Sea.
 12
Arranging a funeral
Cremation
In 2012, just over 74% of people who died in England, Scotland
and Wales were cremated. Not only is cremation usually
significantly less expensive than burial, but many people also
prefer the flexibility offered of being able to choose where to
bury or scatter the cremated remains generally called ashes
When cremation was first
introduced in Victorian times it
was promoted as being a more
hygienic way of dealing with
bodies of the deceased, but it is
now recognised that cremation is
not as environmentally friendly
as first thought. Crematoria use
significant amounts of fossil fuel,
and the process contributes to
atmospheric pollution, especially
through the vapour emitted from
mercury fillings in teeth. This
is one of the reasons why many
crematoria will not permit a body to
be dressed in clothing that is made
from man-made fibres, and there
are restrictions on what other items
may be placed inside a coffin.
To comply with legislation,
crematoria have to install new
equipment to trap mercury and
other possible pollutants. The
equipment is so large that, in
some cases, crematoria have
Cremation is not as
environmentally friendly as
first thought, and requires
large and expensive
equipment
the funeral director. These must be
had to extend their buildings to
accommodate it, and the costs
involved are very high.
The process
of cremation
A common anxiety around
cremation is whether the ashes
returned are really those of their
own relative. Great care is taken in
mortuaries and by funeral directors
to ensure that a body and the coffin
it is in are clearly identified at all
times. Once a coffin has arrived in
the crematorium chapel it cannot
be opened, and an identification
marker is kept with the coffin and
the remains from the moment they
leave the chapel. The coffin is always
cremated with the body inside.
Therefore any nameplates and
handles have to be combustible.
Pacemakers and other
implants
Families are always asked, often
more than once, whether the
deceased had a pacemaker or any
other medical implants. A number
of these have to be deactivated
or removed before someone can
be cremated as they can pose a 13
Recycling metal
serious risk of explosion within
Arranging a funeral
Metal hips and other orthopaedic implants are
the cremator. The removal or
deactivation can be done by the
collected by crematorium staff after cremation.
An orthopaedic surgeon from Holland has
hospital or the funeral director, started a recycling scheme with a colleague
and there may be a charge. If by which these metals are recycled from the
the deceased had an implanted
majority of British crematoria. The money raised
defibrillator it is especially
through the scheme is given to charity.
important to tell hospital staff or
you want to find out more about
deactivated by a cardiac technician this, talk to the funeral director or
before being removed or there is a crematorium management as it
risk of an electrical shock to staff. At will need to be booked in advance.
the moment, the only implant that
may completely prevent cremation Scattering the ashes
is radioactive implant treatment for It is possible to ask the crematorium
cancer of the prostate. or the funeral director to keep
the ashes until a further decision
Open pyre cremations has been made about what to do
There has been recent interest in with them. Many people choose
having open pyre cremations, as to scatter them at a location that
would be the usual practice in was special to the deceased. It is
India. So far, the legal right to this essential to seek permission of
has not been established in the the landowner many people are
UK. However, most crematoria surprised by the quantity of ashes;
allow two representatives of the the usual amount from an adult
family to switch on the cremator, varies between 2.5 and 3.5kg. Take
to allow them to comply as closely care, too, in areas of particular
as possible with cultural tradition ecological sensitivity, as cremated
about the lighting of the pyre. If remains contain a different balance
The cost of cremation
Some crematoria have a standard fee, while others differentiate between
a standard fee and one that includes items such as music, use of the
waiting area and display of floral tributes but the extra is only a small
proportion of the cost.
The typical charges for cremation in 201516 are as follows:

600 for the cremation fee

164 for doctors fees (for cremation forms 4 and 5)

178 for the minister, religious or secular officiant fee

Plus
the costs of the funeral director.
 14
If you wish to scatter ashes at that not all courier companies 15
a special location it is essential will agree to transport cremated
Arranging a funeral

Arranging a funeral
to seek the permission of the
landowner.
remains. For ashes to be scattered at
sea, there is a tradition of asking the
The paperwork of a funeral
Royal National Lifeboat Institution Arranging a funeral requires yet more forms, but it is part of the
of elements to soil and water. In (RNLI) to carry this out. If this
role of the funeral director to support families in their completion
some areas a damaging effect on is wanted, the funeral director or
local plant life has been observed family can approach the coxswain
and make sure everything is done in the necessary timeframe
after the scattering of ashes. of the lifeboat station of choice. This
Football grounds and other is completely at the discretion of the At present, the process for
sporting venues are also popular coxswain of a particular crew, but cremation is more rigorous than Jargon buster
places for scattering ashes of many will assist. A donation to the for burial. Exhumation of buried Deeds Legal document showing who
loved ones some are able to RNLI would be expected. bodies is rare, and a last resort in has the right to decide who is buried
accommodate this, but not all. It If a family is scattering ashes, the investigation of a suspicious in a grave not in a churchyard
Diocese Geographical area under
is possible for ashes to be placed whether on land or sea, they death, but in the Shipman case it a bishop in the Roman Catholic and
in fireworks, turned into glass or should note the direction of the was the bodies that had been buried Church of England churches
even into diamonds, and there is a wind before they do so and make that allowed him to be convicted of Faculty Authority given by church
location in the USA where they can sure that everyone present stands so many murders. Only an estimate authorities for burial in a churchyard
be used as the foundation for a new upwind of the direction in which could be made of his possible
coral reef. Some of these choices they are to be strewn. victims who had been cremated.
are very expensive. If you are really will assist with the completion
keen on one of these options, either For burial and of this. In response, the burial
ask the funeral director to research cremation authority will issue a copy of the
these or contact a specific venue Both burial and cremation require entry in the burial register as
yourself. the green form from the registrar evidence of the burial, which also
There are companies that will (or authority from the coroner) describes the location of the grave.
deliver and scatter ashes almost to be given to the funeral director If exclusive rights of burial have
anywhere in the world, but be aware who will forward it to the burial or been purchased, there will also be
cremation authority. deeds to the grave issued. However,
in a churchyard the deeds will be
Are there alternatives to burial and cremation? For burial replaced by a faculty issued by
The simple answer is, not yet in the UK, but two new technologies Burial also requires an application the diocese.
will probably become available within the next two to five years. Both
form for the cemetery, in which the
methods claim to be more environmentally friendly than both cremation
and traditional burial. type of grave and other details will For cremation in
Promession requires the body to be freeze-dried and it can then be be specified. The funeral director England and Wales
vibrated to become a very fine powder which can be shallow buried to There are a few statutory forms that
become part of the topsoil or cremated in a much smaller cremator than need to be filled in before cremation
is required for a full-size body. Why so much paperwork? can take place.
Resomation involves heating the body in water, to which an alkali has The purpose of the paperwork is to ensure that
been added. The result is a fluid that has nothing from the body except no one is buried or cremated inappropriately.
water and a powder that is finer than traditional cremated remains. The death has been registered or investigated Cremation form 1
The first resomator is now in use in the USA, although the process was to the point where there is no further need of Cremation requires that form
invented in the UK. the body itself as evidence. 1, applying to the crematorium
 16 Documents for burial not work with the first doctor must will explain this in more detail, but 17
also complete a form (form 5), few families exercise this right as it
Arranging a funeral

Arranging a funeral
Document Source Function Recipient
having spoken with the first doctor can create a delay before the funeral
green certificate registrar required before via relative and
for burial; or if in- burial can take funeral director to and someone else who was involved can go ahead.
quest is to be held, place burial authorities; in the care of the deceased, such
coroners order for part C returned to as a nurse, care home manager or Other cremation forms
burial registrar
even a member of the family. This Other forms that may be required
doctor must also see the body. Most at the crematorium, such as after a
hospitals have a panel of doctors consented postmortem examination
application for coroner applies for burial cemetery who make themselves available for are summarised in the table
burial in cemetery and confirms authorities
this duty, and a GP or a funeral Documents for burial, opposite.
arrangements
director will ask a GP from a
grave deeds cemetery via proves right to executor or next different practice to do this. There is Cremation in Scotland
or faculty funeral director, grave of kin a fee of 82 for these forms, which and Northern Ireland
usually signed by
executor or next
will be paid by the funeral director The new cremation regulations
of kin on behalf of the applicant. introduced in England and Wales in
2009 do not apply to Scotland and
copy of entry in burial authorities proves burial and executor or next Processing the forms Northern Ireland. The application
burial register locates grave of kin The forms are usually delivered to for cremation there is called form
the crematorium by the funeral A. The medical certificates are
white form (see registrar required before via next of kin and
director and often have to be certificates B and C.
page 18) for a burial can take funeral director to there at least 24 hours before the In addition, if a postmortem
stillborn baby place burial authorities ceremony. At the crematorium, they examination has been ordered,
are checked by a doctor employed instead of the B and C forms, an
by the crematorium, known as the E form is issued by the procurator
authority, is filled in by the person complete certificates confirming medical referee. Only when the fiscal (Scotland) or coroner
arranging the funeral. This person the cause of death. The first form medical referee is satisfied can a (Northern Ireland).
is then called the applicant. The is usually completed by the doctor cremation proceed. The medical Form F is issued by the medical
applicant must also complete a form who filled in the medical certificate referee has the authority to order a referee at the crematorium.
instructing what must be done with of cause of death. This is why it postmortem examination, although Specialist forms are available
the ashes, which may be on the is helpful to let the hospital or in practice they would usually refer for special circumstances, such as
reverse of form 1. It is important doctor know as soon as possible if the death to the coroner. the cremation of a stillborn baby
to be aware that the ashes can only cremation is planned, as they will A recent change in regulations (see page 18) or for cremation of
be released to the applicant, unless often complete both forms at the means that the family of the body parts.
they are authorised to be released same time. deceased have the right to inspect Crematoria in Scotland and
to another person or company. All Completing the cremation form the cremation medical forms once Northern Ireland will usually accept
the forms needed for cremation can (form 4) requires a doctor to have they have been delivered to the cremation medical certificates
be seen in full on the Ministry of seen the body after death, so if the crematorium. The funeral director completed in England and Wales
Justice website (see opposite). death was at home and the doctor
did not visit to verify death, they

Cremation forms 4 and 5
Cremation requires two doctors to
i
will arrange to visit the funeral
director. A second doctor who does
If a body is to be moved to England or Wales from other parts of the UK you
will need a form downloaded from the website of the Ministry of Justice:
justice.gov.uk.
 Documents for cremation

18 as these contain more detail than Funerals away from Document Source Function Recipient 19
their Scottish and Northern Irish home in the UK
Arranging a funeral

Arranging a funeral
certificate for registrar proves registrar is via relative and
equivalents. However, if a body is As people move from place to place burial/cremation satisfied that death funeral director
(green form) is registered to crematorium
to be moved to England or Wales more frequently nowadays, they
from other parts of the United often express a wish to be buried
Kingdom, it is preferable for doctors or cremated in a district other than Cremation 1 crematorium via applies for crematorium
application for funeral director: cremation and tells
in Scotland and Northern Ireland to the one in which they died. In such cremation to be completed crematorium who
download forms from the Ministry cases, funeral arrangements have to by next of kin or is responsible for
personal rep the arrangements
of Justice website (or the funeral link the two places: where the death
director will supply them). occurred, and where the funeral is Cremation 3 crematorium via applies for crematorium
application for funeral director: cremation of a
to take place. Most funeral directors cremation of a to be completed stillborn baby
are accustomed to this. stillborn child by next of kin or
personal rep

Cremation 4 doctor or hospital gives cause of medical referee at

Documents most commonly required medical certificate death crematorium
for cremation *
When death is due to natural causes and the coroner is not involved, the
death must be registered before a cremation can take place. The forms Cremation 5 * doctor or hospital, confirms cause of medical referee at
confirmatory to be completed by death crematorium
specific to cremation are usually produced by the crematorium and medical certificate second doctor
supplied to doctors and funeral directors. The funeral director will assist
the family and coordinate completion of all forms. Cremation 6 coroner after allows cremation crematorium
If you are arranging the funeral yourself, seek advice at an early stage certificate of postmortem or when coroner authorities
from the crematorium. The forms can also be downloaded from the coroner inquest involved
Ministry of Justice: justice.gov.uk. The forms required are:
ashes disposal funeral director or gives instructions

Registrars certificate for burial or cremation (a green form or a white crematorium for storage, return
form
form for a stillborn baby) OR crematorium form 6 from the coroner to family or funeral

Cremation 1 (application for cremation completed by next of kin or director and
representative) disposal of ashes

Cremation 9 doctor or midwife gives cause of medical referee at

OR Cremation 3 (application for cremation of a stillborn baby) certificate of death crematorium

Form giving instructions for the disposal of the cremated stillbirth
remains (ashes): usually completed by the next of kin or
personal representative Cremation 10 completed by confirms crematorium

Service authorisation medical referee information given authorities
details form (completed by the funeral director of cremation of by doctors/coroner
for the crematorium) deceased person

Cremation 4 medical certificate (completed by the doctor by medical referee
who was treating the deceased and usually the one who
signed the medical certificate) certificate for crematorium confirms date and next of kin

Cremation disposal of place of cremation or personal
5 confirmatory medical certificate (completed cremated remains representative
by an independent doctor) to give to burial
authorities if ashes
OR Cremation 9 certificate of stillbirth (completed by a doctor to be buried
or midwife)

Cremation certificate of crematorium copy of entry next of kin
10 authorisation of cremation of deceased person by cremation in crematorium or personal
medical referee (the doctor employed by the crematorium) OR register representative
Cremation 13 authorisation of cremation of stillborn baby by
medical referee. * Not required if coroner involved. Not required if a hospital postmortem carried out by a doctor qualified
for more than 5 years replaced by cremation 11 certificate after postmortem examination. Forms with other
numbers are specialist forms used following anatomical examination or for cremation of body parts
 20
Forms often need to be
delivered to the crematorium
Arranging a funeral
by the funeral director a
minimum of 48 hours
before the ceremony
However, if the distance involved
is considerable, the arrangements
are usually made with a funeral
director where the funeral is to take
place, as this requires the greatest
degree of local knowledge and
contacts. They may subcontract
collection of the deceased to a
company that specialises in
long-distance transportation.
Bodies were traditionally
conveyed by hearse within the UK
but air transport is increasingly
used for longer distances as this
reduces the cost for families. Any
coffin that is conveyed by public
transport, air or ferry, must be
prepared as for international
transfers, including the fact that the
body should be embalmed.
Funerals at home for
those who died abroad
All bodies brought into the country
from overseas have to be notified
to the coroner. This is the coroner
for the district in which the body
will be laid to rest, whether buried
or cremated. The funeral director
will take care of this although the
There is some time-
consuming paperwork
required for funerals at home
for those who die abroad, so
take advice on the timing
coroner or their staff may speak
with the family. The coroner will
decide if the information available
about the cause of death is sufficient
to allow them to determine that the
death is from natural causes and
they do not need to investigate it.
If the death is from natural causes
and a burial is planned, the coroner
will permit the registrar of deaths
to issue a certificate of no liability
to register, which replaces the
green certificate in this situation.
A coroner may also order a
postmortem examination if they are
not satisfied with the information
about the cause of death and,
depending on the outcome, will
decide whether or not to hold an
inquest. If the coroner orders a
postmortem and there is to be a
burial, the coroner will authorise
burial so the funeral can go ahead.
If the funeral is to be a cremation,
it is the coroner who will issue
a cremation form 6 authorising
this, regardless of whether he has
ordered a further investigation of
the death or not.
If originals or certified copies
of the relevant documents do
not accompany the returned
coffin, contact the funeral
directors who assisted with the
deceased in the country where
death occurred. Alternatively,
contact the person who issued
the original documents,
requesting a certified copy.
In certain circumstances,
the Consular Division of the
Foreign and Commonwealth
Office (FCO) may be able
to help.
If documents are in a foreign
language, you must have them
officially translated. However,
some European countries
now use a multi-lingual death
certificate, with each relevant
section in five languages. In
most cases, the coroner will
be able to accept documents
in the majority of Western
European languages.
Sending a body abroad
When someone who has died in
England or Wales is going to be
buried or cremated in another
country (including Scotland,
Northern Ireland and the Channel
Islands), permission must first be
obtained from the local coroner.
Form 104 gives notice to a coroner
of the intention to remove a body
from England or Wales, which
will be supplied by the registrar or
funeral director: usually the funeral
director deals with this.
If the registrar knows before
registration that the body is to
be taken out of England, they will
not issue a certificate for burial
or cremation; if, however, such a
certificate has already been issued, it
must be sent to the coroner together
with the out of England form. Four
clear working days must normally
elapse before the coroner gives
The British Foreign and Commonwealth Office is always a good place to start
i to find out information for overseas administration. Go to fco.gov.uk.
permission on form 103. However, 21
in cases of urgency, please telephone
Arranging a funeral
the coroners office. A personal visit
with all necessary documentation
and information concerning the
death may, provided the coroner
is satisfied, enable the form to
be signed and the body removed
immediately. If the coroner is
investigating the death, they will
not release the body for removal
from England or Wales until
satisfied that it will not be required
for further examination.
There are no legal restrictions
on taking cremated remains out of
the UK, but other countries may
impose their own restrictions.
For example:
Italy is one of the most
difficult: the ashes are treated
exactly the same as a body,
with all the same documents
required, together with
permission to import from the
local prefect of police in the
area of intended disposal. A
hermetically sealed container
is required, the sealing
of which must have been
If a coroner is investigating
the death, the body will not
be released for removal from
England or Wales until it is
certain the body wont need
further examination
 22
Arranging to take a body into
another country for burial
Arranging a funeral
or cremation is a complex
matter, and you will need
expert help
witnessed by a representative
of the consul.
Greece treats ashes in the same
way as an exhumed body,
which may not be imported
into the country until one year
after death.
France requires consular
sealing of a hermetically sealed
container bearing an engraved
plate that gives the name of the
deceased, date of death and
death-certificate number.
India requires a High
Commission permit.
Always check with the relevant
embassy or consulate about the
regulations for the destination
country.
Making the
arrangements
Taking a body into another country
for burial or cremation is usually
an extremely complex matter and
should not be attempted without
expert help and advice. Generally,
the body must be embalmed
and contained in a metal-lined
coffin, which must be suitably
packaged. All necessary freight
documents must be completed, a
death certificate provided for UK
customs clearance, and consular
requirements of the destination
country must be met.
Consular regulations
Consular regulations change
frequently, so in every case
enquiries should be made at the
local consulate of the country
concerned. The requirements
usually include:
Consular permission to take
the body into the relevant
country.
At least one copy of the death
certificate supplied by the
registrar, suitably translated.
A certificate of embalming.
A declaration from the
funeral director that the coffin
contains only the body of the
deceased and accompanying
clothing and packing.
Details of the route, flight
number and date of departure.
A freedom from infection
(FFI) certificate.
A certificate of exhumation
and a copy of the Ministry of
Justice licence to exhume, in
the case of exhumed bodies.
A passport wherever it is
necessary for the body to pass
through another country on
the way to its destination this
does not apply to air transport.
A consul representatives
presence at the sealing of the
coffin/crate.
In addition, the consulate will
also provide information about
any formalities that will be required
on arrival of the body, and what
arrangements must be made
beforehand.
23
Arranging a funeral
Paying for the funeral
It is important to be aware that whoever signs the papers at the
funeral directors has entered into a formal contract with them
and become responsible for paying for the funeral. Therefore it
is wise to be confident about how the funeral will be funded prior
to signing anything
Funeral directors fees
Funeral directors fees are made up VAT
The services of the funeral
of what they charge for the services director, minister and cemetery
they have provided (such as the or crematorium are exempt
coffin and vehicles) and what are from VAT. If, however, the
called the disbursements. These are funeral director supplies
the fees they pay to third parties, flowers, catering or any form
of memorial, VAT must be
such as a minister, doctors forms paid on these items.
when it is a cremation, and the
cemetery or crematorium. Most of
these disbursements have to be paid enough money in the estate for the
in advance of the funeral, which is funeral, the cost will need to be met
why funeral directors often ask for by family members.
a deposit when the funeral booking Some people find the expenses
is confirmed. Unfortunately, in the of a funeral very difficult to meet
past, many families have booked and are embarrassed about telling
funerals and then not paid. This the funeral director. In fact, one of
has caused financial difficulties for the first things a funeral director
funeral directors, so inevitably they should do is to find out whether
have had to take steps to protect or not there is a problem about
themselves. money and, if there is, advise the
client of ways in which help may be
Help with funeral costs provided. All members of NAFD
Payment for the funeral takes
priority over all other claims on
Home visits
the estate except debts secured If the funeral director makes a home visit they
against an asset. Often a bank will will ask the family to sign a disclaimer waiving
be prepared to release funds to a the right to the statutory seven-day cooling
funeral director even if the account off period that applies to home-based sales,
has been frozen. If there is not otherwise there will be a delay to the funeral.
 24 Many of the disbursements
are paid in advance of a
Arranging a funeral
funeral, which is why funeral
directors often ask for a
deposit when the funeral
booking is confirmed
and SAIF (see page 5) are pledged to
provide a simple funeral. This may
be given a different title by different
funeral directors, but it will provide:
The removal and care of the
deceased during normal office
hours within a limited locality.
The arrangement of a basic
funeral.
The provision of a hearse
only and staff to the nearest
crematorium or cemetery.
The provision of a basic coffin.
No chapel visits (although such
visits are generally permitted
during office hours).
The conducting of the funeral
at a time suitable to the funeral
directors.
This is provided at an inclusive
package price, which is significantly
lower than standard charges.
If the cost of the funeral is being
paid for from the estate of the
deceased the money and property
that has been left the banks will
normally release funds to pay for the
funeral from the deceaseds account
if they are presented with an itemised
account from the funeral director
and a copy of the death certificate.
For further information on funeral costs and claiming benefits,
visit the .gov guide at gov.uk/funeral-payments/overview.
Social Fund Funeral Payment
You may be able to get a Funeral
Payment from the Social Fund if the
person who died has not left enough
money to pay for the funeral and
you cannot afford to pay or you or
your partner are receiving one of the
following benefits:
Income Support (or Universal
Credit)
Jobseekers Allowance (or
Universal Credit)
Employment and Support
Allowance (or Universal Credit)
Pension Credit
Housing Benefit (or Universal
Credit)
Council Tax Benefit (or the
Council Tax payer where you
live gets a Second Adult Rebate
because you are on a low
income)
Working Tax Credit, which
includes a disability or severe
disability element
Child Tax Credit at a rate higher
than the family element.
You can download the claim form
SF200 from direct.gov.uk or contact
the Department for Work and
Pensions Bereavement Service on
0345 606 0265.
The Funeral Payment is a grant
unless money becomes available
in the estate, in which case it needs
to be repaid from the estate. The
form gives detail of what is covered
and most families who successfully
Taking responsibility
Always remember that the
person who takes responsibility
for arranging the funeral
also becomes responsible
for ensuring that the funeral
account is paid.
apply find they have a significant
shortfall for which they have to
find the money. Some funeral
directors will not arrange funerals
where a claim to the Social Fund is
to be made, but others offer more
flexible arrangements and may offer
payment by instalments. The Social
Fund Funeral Payment will not cover
the entire cost of the funeral, so you
need to consider how the balance is
to be paid.
Local Authority funerals
If you do not qualify for the Social
Fund and really cannot afford
even a simple funeral, contact the
hospital where the person died, or
the local authority of the area in
which they died if it was outside
hospital. They have a duty to
arrange simple funerals in these
circumstances, but are within their
rights to ask about the financial
situation of the deceased and the
family. The procedure varies from
area to area and, in Scotland, all
of these arrangements are made
by the local authority. There is not
normally a choice of coffin, and any
The Funeral Planning Authority (FPA) is an independent organisation that
i works to protect consumers interests relating to funeral planning. Their
website is funeralplanningauthority.com.
mourners may have to make their 25
way to the cemetery or crematorium
Arranging a funeral
themselves, but will usually be able
to attend. The ceremony will respect
the faith of the deceased. Most
benevolent funds and charities do
not make grants to help with funeral
costs.
Pre-paying for a funeral
While in terms of purchasing power
the cost of a funeral is less than half
what it was 70 years ago, a funeral
still costs a considerable amount of
money. Some people who have had
to pay for the funerals of relatives
and friends have found it difficult to
find the money to pay the bill, and
have decided that they want to pay
for their own funeral in advance.
For some, this is not only to spare
relatives from facing the cost of
their funeral, but also because they
want to specify how things are to be
done, and what they would like to
take place at their own funeral. To
find out more, contact the Funeral
Planning Authority (FPA) or your
local funeral director. Ensure that
any plan you purchase is registered
with the FPA.
The Funeral Payment will
not cover the entire cost of
the funeral, so consider how
to pay the balance
 26 customs if the funeral is being Bringing a body 27
arranged by someone who lives into Scotland
Arranging a funeral

Arranging a funeral
elsewhere. There is no need to produce
Funerals in Scotland evidence for the registrar in
Sending a body abroad Scotland that the death took place
In Scotland, following registration, the certificate of registration There are no formalities connected elsewhere. If the body is coming
of death is given to the informant by the registrar. The certificate with the removal of bodies from from England or Wales, the
must then be given to the person in charge of the place of Scotland for either cremation or person in charge of the place of
interment or cremation. No part of the certificate is returned to burial in another country, but you interment or cremation in Scotland
the registrar should ensure that the death has will require the coroners form
been registered in Scotland before permitting the body to be removed.
moving the body out of Scotland. When a body is brought
Burial The procurator fiscal does not into Scotland to be cremated,
In Scotland, a grave is referred to as Church service have to be informed. However, the authority of the Scottish
Anyone who dies in Scotland
a lair. As in England and Wales, it is many hospitals in Scotland issue government must be obtained
has the right to a Church of
possible to purchase the exclusive Scotland funeral, which will the equivalent of an out of England before cremation can be carried out.
right of burial in a cemetery plot, normally be conducted by certificate for the benefit, especially This means applying to the Scottish
usually in perpetuity, which is the Minister of the Parish in of crematorium authorities Government Health Directorate
99 years. Cemeteries are often which the person lived (or the elsewhere in the UK. Many (sehd.scot.nhs.uk), with any
Minister of the Parish where the
administered by the local council on procurators will issue a Furth of supporting papers, such as a foreign
deceased was a member of the
behalf of a church, even if the graves congregation, if different). There Scotland (out of Scotland) in cases death certificate and the application
are on kirk land (church land). In is usually no charge although in which they have been involved, form for cremation.
Scotland, cemetery chapels a donation to church funds if needed to assist with funeral Cremated remains brought into
are rare. is normal. arrangements. Scotland must be accompanied by
At burials in urban cemeteries, If the body is being taken to a certificate of cremation issued by
silk-tasselled cords, called courtesy the lowering. In most areas of the England or Wales for burial, the the crematorium.
cords, may be attached to the coffin. country the cords actually take the certificate of registration or the
Specific, selected mourners will weight. Courtesy cords are not used standard death certificate must
be sent a card beforehand inviting for the burial of cremated remains. be produced for the cemetery Unlike in England
them to hold a cord while the A pad or mattress may be put on authority, as well as a certificate and Wales, no part of the
coffin bearers take the strain of top of the coffin as a development of no liability to register after
certificate of registration
of the old custom of putting grass the coroner has been informed
of death is returned to
or straw over the coffin to muffle and decided that no further
the sound of earth falling on the lid investigation is necessary. Please
the registrar
In Scotland, there is usually when the grave is filled in. see page 20 for the procedure for
no charge for a Church of Burial customs in Scotland vary bringing a body into England and
Scotland funeral in different regions. The funeral Wales. No formal notice has to be
director will advise on regional given or permission sought when
cremated remains are being taken
out of the country, though.
The information given here only relates to the differences between England
i and Wales and Scotland for burial. For more information relating to Scotland,
see the government site at: gov.scot/Publications/2008/02/26152921/1.