Pension Transfers & Defined Benefit Pensions UK

How to Manage Both a Defined Benefit and Defined Contribution Pension — UK 2026/27

Many UK workers have both a final salary (DB) and a money purchase (DC) pension. Find out how to combine them at retirement, when to access each, and how to use both for tax-efficient income in 2026/27.

Pension information is based on current UK legislation. Pensions are regulated by the FCA and The Pensions Regulator. This is not financial advice — consider consulting an FCA-regulated financial adviser.

Having a combination of a defined benefit (DB) pension and a defined contribution (DC) pension is increasingly common for people who have worked across different sectors or for multiple employers over a career. Each type works differently, has different access rules, and serves a different purpose in retirement income planning. Used together thoughtfully, they can create both security and flexibility.

The Core Difference in Retirement Income

Pension type Income in retirement Risk Flexibility
Defined Benefit (DB) Guaranteed income for life — fixed annual pension, usually inflation-linked No investment risk Low — fixed payments
Defined Contribution (DC) Pot size depends on contributions + investment returns Investment risk (market can fall) High — full pension freedoms

Common DB + DC Scenarios

Scenario 1: Public sector DB + private sector DC Many people who worked in teaching, the NHS, or the civil service before moving to the private sector hold a public sector DB and a private sector DC.

  • DB: deferred (frozen) at value when they left the public sector, growing with statutory revaluation until claimed
  • DC: still being contributed to by current employer

At retirement, the DB provides a guaranteed income base and the DC provides flexibility.

Scenario 2: Private sector DB (closed to accrual) + DC (current) A private sector employee whose employer closed its DB scheme (common post-2000) may have a frozen DB pot from years before closure and a DC pot from years after.

Accessing Each at Different Ages

You have complete freedom to take your DB and DC pensions at different times.

Strategy How it works Good for
DC first, DB later Use DC flexibly at 57 for early retirement; defer DB to its normal retirement age for a larger pension Those wanting early retirement without full DB income
DB at retirement age; DC flexible top-up Take DB from normal retirement age; use DC to top up income or fund large expenditure Those with adequate DB for core needs
Both simultaneously Take DB at retirement age; also enter DC drawdown Maximum flexibility in income levels

Tax consideration when taking both: If your DB pension already takes up most or all of your personal allowance (£12,570 in 2026/27), additional DC withdrawals will be taxed at 20%+ from the first pound. Stagger access to manage your total taxable income.

Managing the MPAA When You Have DB Accrual

If you are still actively building DB benefits in a current employer’s scheme and you access your DC pot flexibly, the MPAA (£10,000 in 2026/27) applies to future DC contributions. This does not affect DB accrual — DB benefits under a final salary or career average scheme are not money purchase contributions and fall under the alternative annual allowance.

The alternative annual allowance for DB accrual after MPAA is triggered: £50,000 (the difference between the standard £60,000 AA and the £10,000 MPAA). So the total allowance (DB accrual + DC contributions) remains £60,000.

Illustrative Retirement Income Picture

Example: Anna, 65, has:

  • NHS DB pension: £14,000/year (fully inflation-linked, spouse’s pension included)
  • DC pot from current employer: £140,000

Total income sources:

  • State Pension: ~£11,973/year (2026/27)
  • NHS DB: £14,000/year
  • DC drawdown at 4%/year: £5,600/year
  • Total: ~£31,573/year (~£19,000 after tax at current rates)

Anna uses her DC pot to fund occasional large costs (new car, travel, home improvements) while her DB and State Pension cover regular living costs. She adjusts DC withdrawals in years when she needs more or less income.

Sources

  1. MoneyHelper — How to combine different pension types
  2. GOV.UK — Pension income tax