Goneeast,
Looked in the JSP and ........
CALCULATION OF EDP, PAYMENT PROFILE AND PRICE
PROTECTION
0206. EDP is first available at the point at which an individual BOTH completes
18 years’ (or more) service AND is at least 40 years old. This point is known as the
‘EDP 18/40 Point’. Individuals will hit this point after different periods of service,
as can be seen in the examples in para 0207. At the EDP 18/40 Point, the following
becomes due:
(a) a tax-free lump sum, calculated by multiplying
3/70 of the individual’s
relevant earnings
by the length of their calculation service, on the
member’s day of departure, and
(b) from the date of departure until age 55, a taxable payment (with no
National Insurance liability) calculated by multiplying 1/140 of the individual’s
relevant earnings by their calculation service expressed as a monthly sum,
paid in arrears.
There is more in the JSP that is worth reading but as I see it, irrespective of staying or "going East", your EDP is still tax free and once again at the 65 point. The fact that your EDP or pension at 55 and 65 are not index linked is a quirk of the Commonwelath system of bi-lateral agreements wrt taxation and pension laws. e.g. you retire in the USA and your pension is index linked, you emigrate to Australia (for example) and it isn't, neither is your state pension!
Hope this helps
DFM