The MoD said any mistreatment would be punished

One of the allegations is that a soldier punched a prisoner in the face and gave him a black eye.

In a separate development two Iraqi deaths which happened in the custody of British soldiers are also being investigated by military police.

It is understood the men were in the custody of soldiers from the Black Watch Regiment in Basra and died in separate incidents on 13 and 18 May.

An investigation is a matter of course for any death in custody and there is no evidence at this stage to suggest the men were mistreated.

'Dim view'

The British soldiers accused of beating Iraqis are thought to have been flown to their barracks in Germany.

Their regiment has not been revealed.

An MoD spokeswoman said: "We can confirm that an alleged incident has been reported involving the beating of Iraqi PoWs.

Investigations into British conduct Colonel Tim Collins accused of mistreating civilians and PoWs Two soldiers accused of beatings Two deaths in custody Photographs of 'torture'

"Two soldiers have been returned to barracks pending an investigation.

"We would take a very dim view of poor treatment of PoWs and if the case is found to be answered, we will act accordingly."

The fresh allegations emerged just days after military police questioned a British soldier in custody over photographs which allegedly showed troops "torturing" Iraqi PoWs.

Photographic developers in Staffordshire called police after they became concerned about a number of pictures on a roll of film that had been handed in to their shop for processing.