On 9 December 2015, the Financial Ombudsman Service (FOS) in the UK published a consultation on time limits for Payment Protection Insurance (PPI) complaints.   In order to align time limits applicable to complaints against firms covered by FOS voluntary jurisdiction with the time limits recently proposed by the FCA for firms subject to FOS compulsory jurisdiction, the FOS proposes that a two year limit (other than in limited circumstances) will apply.   Responses are invited by 26 February 2016.