The MOD's complaints handling policy is based on the Parliamentary and Health Service Ombudsman's publication "Principles of Good Complaint Handling" and covers all complaints irrespective of how they are received. There are separate and published points of contact for complaints about specific activities, for example pensions or low flying, and our experience is that complaints are most effectively handled at the initial point of contact. Our policy sets out how complaints should be handled and, should it be necessary, explains how an internal review should be offered and conducted. Finally, we offer independent internal reviews and will explain to the complainant how they are able to take their complaint to the Parliamentary and Health Service Ombudsman.