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Hello, I am Keith, one of the experts on Just Answer, and pleased to be able to help you with your question.
Before I can address your question I have to know how long you owned the flat? Moving into another residence will not affect the Capital Gains Tax (CGT) position.
You are liable for CGT on a proportion of the gain made on disposal. Total ownership time is 192 months. Total letting time is say 60 months less the last 18 months of ownership when you are deemed to be in residence even if this is not the case, so 42 months. 42 / 192 = say 22% is the proportion of the gain subject to CGT. Now deduct your non cumulative Annual Exempt Amount (AEA) of 11.3K and Lettings Relief of 40K will give you the amount exposed to the tax which will be levied at 18% or 28% or a combination of the two rates depending on your income including the gain in the tax year of disposal.
I do hope that you have found my reply of assistance,