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Case study

£500,000 of house for £500,000 of pension. It looked equal. It was not.

Why swapping a pension for the family home is never the like-for-like trade it appears to be, and why the real question is not the value, but what each of you needs, and when.

HomeCase studies › Why swapping a pension for the house is never like for like

General information, not advice on your own case.

Illustrative example. This is not a real case. The figures are round numbers chosen to show how the arithmetic works.

The situation

A divorcing couple with two main assets: a family home worth about £500,000, and one spouse's defined benefit pension with a transfer value of about £500,000. One of them wants to keep the house. The other has the pension. On paper it looks like a clean swap: you keep the house, I keep the pension, £500,000 each.

The obvious answer

Equal numbers, equal deal. Five hundred thousand against five hundred thousand. Shake hands and move on.

What happened

The two £500,000s were nothing alike. The house is jam today: somewhere to live now, that you can use, sell or borrow against. The pension is jam tomorrow: income locked away until retirement, taxed when it is finally drawn, and, because it is a guaranteed defined benefit pension, often worth more than its transfer value suggests. So even in pure money terms, a pound of house and a pound of pension are not the same pound. But the deeper mismatch is about needs: the person who has to keep a roof over the children's heads needs the house now, and the person staring at retirement needs the income later.

Offsetting a pension against the house Two cards compared. The house, 500,000 pounds, is jam today: available now, saleable, untaxed on the way in, meets a housing need today. The pension, 500,000 pounds transfer value, is jam tomorrow: locked away until retirement, taxed when drawn, often worth more than its transfer value if guaranteed, meets an income need later. CASE STUDY · OFFSETTING A PENSION AGAINST THE HOUSE £500,000 of house. £500,000 of pension. Not the same £500,000. The house £500,000 Jam today Available now, a home to live in Can be sold, or borrowed against Not taxed on the way in Meets a housing need today The pension £500,000 transfer value Jam tomorrow Locked away until retirement Taxed when it is drawn If guaranteed, often worth more than its transfer value Meets an income need later Swapping one for the other is not a like-for-like trade. Beyond tax and timing, the real question is what each of you needs and when: a roof over your head now, or an income in retirement later. Equal on the spreadsheet can be very unequal in life. PODE.expert
Why £500,000 of house and £500,000 of pension are not the same £500,000. Tap or click to open it full size.

Trade one wholesale for the other and you can leave each of them holding exactly the wrong asset for the life they actually have to live: one house-rich but with nothing to retire on, the other with a pension they cannot touch for fifteen years and no way to rehouse today.

The number

£500,000 of house and £500,000 of pension are not £500,000 of the same thing, and they do not meet the same needs at the same time.

What it cost

Taken at face value, the equal-looking swap could leave one spouse with a home but no retirement income, and the other with a locked-away pension and no way to house themselves now. Equal on the spreadsheet, and unequal in real life. In a needs case, that is not a rounding error, it is the whole outcome.

The lesson

Offsetting a pension against a house is not a like-for-like swap. Done well it adjusts for tax, for timing, and for the guarantees a defined benefit pension carries, and then, just as importantly, it asks what each of you actually needs and when: housing now, or income later. A transfer value sitting next to a house price tells you none of that.

Read more in the guide on pension offsetting, or start with the "Do I need a PODE?" tool.

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