Let $M$ be a matroid on (finite) ground set $E$ with $\mathcal B(M)$ as its set of bases and $\mathcal C(M)$ as its set of circuits.
If we consider the uniform matroid $U_{m,n}$ for $m,n \in \mathbb N$ with $m < n$, then we see that $\mathcal C(U_{m,n}) = \mathcal B(U_{m+1,n})$.
Question: Is there any other pair $(M_1, M_2)$ of matroids with $\mathcal C(M_1) = \mathcal B(M_2)$ that are not uniform?
Yes there are more pairs like that. We know we can specify a matroid by its set of circuits and bases.
So now let $$B=C=\{X\subset\{1,2,3\}| |X|=2\}$$ Now consider the matroids $$M_1=(\{1,2,3,4\},\text{bases}=B)$$ $$M_2=(\{1,2,3,4\},\text{circuits}=C)$$ So $M_1$ and $M_2$ both have underlying set $\{1,2,3,4\}$, and there bases resp circuits specified as above. These will not be uniform matroids, but by definition have the required property.