Moving a body out of England or Wales
A body may be transferred between any location in England and Wales without restriction. However, only the Coroner for the jurisdiction where a person dies can give permission for a body to be transferred out of England and Wales (This includes transfers to Scotland and Northern Ireland). This applies even if the death was not reported to the Coroner.
Permission must be obtained using Removal Notice Form 104 at least four days before the body is to be transferred (although the Coroner may be able to give permission sooner). Afterwards you will be provided with a confirmation by the coroner.
Failure to follow this process may result in prosecution.
This process is not required for cremated remains (Although there may be other requirements to transfer cremated remains to another country outside the UK.)