  We present optical and X-ray data for a sample of serendipitous XMM-Newton
sources that are selected to have 0.5-2 keV vs 2-4.5 keV X-ray hardness ratios
which are harder than the X-ray background. The sources have 2-4.5 keV X-ray
flux >= 10^-14 cgs, and in this paper we examine a subsample of 42 optically
bright (r < 21) sources; this subsample is 100 per cent spectroscopically
identified. All but one of the optical counterparts are extragalactic, and we
argue that the single exception, a Galactic M star, is probably a coincidental
association. The X-ray spectra are consistent with heavily absorbed power laws
(21.8 < log NH < 23.4), and all of them appear to be absorbed AGN. The majority
of the sources show only narrow emission lines in their optical spectra,
implying that they are type-2 AGN. Only a small fraction of the sources (7/42)
show broad optical emission lines, and all of these have NH < 10^23 cm^-2. This
implies that ratios of X-ray absorption to optical/UV extinction equivalent to
> 100 times the Galactic gas-to-dust ratio are rare in AGN absorbers (at most a
few percent of the population), and may be restricted to broad absorption-line
QSOs. Seven objects appear to have an additional soft X-ray component in
addition to the heavily absorbed power law. We consider the implications of our
results in the light of the AGN unified scheme. We find that the soft
components in narrow-line objects are consistent with the unified scheme
provided that > 4 per cent of broad-line AGN have ionised absorbers that
attenuate their soft X-ray flux by >50 per cent. In at least one of the X-ray
absorbed, broad-line AGN in our sample the X-ray spectrum requires an ionised
absorber, consistent with this picture.
