The document provides tips for making written and oral complaints in a polite and effective manner. It discusses including key details like a description of the problem and proposed resolution. For written complaints, it recommends keeping the letter brief and factual while maintaining a polite tone. It also suggests following up if the initial complaint goes unanswered. Sample phrases are given for making indirect oral complaints and for responding to complaints with apologies, requests for clarification, offers to investigate, and proposed solutions.