IHTM10378 - Funeral expenses (box 81): transport and embalming costs
You should allow the reasonable cost of transporting the deceased鈥檚 body from a foreign country to this country (or from the UK to the deceased鈥檚 home country). You should also allow the cost of embalming the body - see Hart v Griffith-Jones [1948] 2 ALL ER 729.