Folding the British flag should be done as follows: fold the flag in half once and then once more, fold the last third inwards, roll it towards the heading and tie it in its folded state with light cotton using a slip knot. This practice is used to signify the beginning or the end of an event, as well as to signal the arrival of someone important to an event.
Folding the British flag is referred to as "breaking" the flag. This is because a sudden tug on the folded flag frees it and breaks it open to unfurl and reveal the design.
The Royal British Navy has another method that is used specifically for funerals. To do this, pull the flag tight, fold it in half by length once, and then fold this in half again. Make a straight fold of one-fourteenth of the flag?s length. The first triangular fold is made while ensuring the fold is within a few millimeters of the straight edge. Continue to fold the flag until the triangular fold reaches the head of the flag, and tuck any remaining ends into the shape?s side fold. At this point, the flag is ready for presentation at the funeral. In this instance, it should be retained by next of kin following the service.