Four further pictures inside appeared to show a soldier jabbing the man – who was wearing nothing but underpants and a T-shirt of the Iraqi flag – in the groin with a rifle and the prisoner being stamped and kicked in the head.
British military officials confirmed they were investigating the allegations.
The case came to light a year ago, when The Sun newspaper reported that a soldier had a roll of film showing an Iraqi detainee bundled up in netting and suspended from a forklift truck. The Sun claimed the film also showed troops performing sex acts near captured Iraqis.
The ministry said the Royal Military Police’s Special Investigations Branch had completed its investigation, and the army’s prosecuting authority was deliberating whether to press charges.
None of the soldiers has been publicly identified.
