The allegations contained in secret military documents obtained by The Sunday Telegraph include two cases in which soldiers caused Iraqi civilians to drown.

The allegations also include an incident that could lead to the first member of the elite Special Air Service (SAS) being charged with the murder of an Iraqi civilian.

The leaked ministry of defence documents show that almost three times as many soldiers face charges than had been admitted by the ministry.

The disclosure follows the announcement on Friday by the head of the army, General Sir Mike Jackson, of a wide-ranging inquiry into allegations of abuse by British soldiers serving in Iraq.

He was speaking after the sentencing of three soldiers at a court martial in Germany for the abuse of Iraqi detainees.

Details of the investigation involving the SAS soldier are contained in documents marked "Restricted - Investigations Not For Disclosure. Ministerial Update of Service Police Investigations."

The Iraqi civilian was named as Mr GGHD Roomi who was shot dead by Special Forces in Basra on January 1 last year and the inquiry was passed to Special Investigations Branch for completion.