HTML 4.01 section B.2.1 Non-ASCII characters in URI attribute values says:
the following href value is illegal:
<A href="http://foo.org/Hskon">...</A>We recommend that user agents adopt the following convention for handling non-ASCII characters in such cases:
- Represent each character in UTF-8 (see [RFC2279]) as one or more bytes.
- Escape these bytes with the URI escaping mechanism (i.e., by converting each byte to %HH, where HH is the hexadecimal notation of the byte value).