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Hellö, I am Keith. one of the experts on Just Answer, and pleased to be able to help you with your question.
I suggest that in future you use an accountant with a more comprehensive knowledge of Capital Gains Tax (CGT) than is currently being displayed. He was quoting the 7 year rule which applies to gifts and Inheritance Tax (IHT).
When you moved out was it to occupy job related accommodation. This would have a significant effect on my answer.
Right, you will be liable to CGT for the period it was let out less the last 18 months of ownership when you are deemed to be in residence even if this is not the case.
Your gain is 215K - 55K - 22K = 138K. Your ownership period is 21 years. Your let period is 3,5 years so 3,5 / 21 = say 17% is liable to CGT. 17% of 138K = say 23K. Now deduct your Annual Exempt Amount (AEA) of 11,3K leaves 11,7K which will probably be absorbed by Lettings Relief (LR) which is available up to 40K. It is highly likely that with LR you will avoid CGT altogether.
I do hope that you have found my reply of assistance.
Thank you for your excellent support.