CGT on a sell of gifted foreign property

Hello, I am planning to sell a property in Poland that was gifted to me in 2020 by my mother. I came to the UK in November 2023, so the tax year 2024/2025 is the first one I am considered a tax resident in the UK. I wanted to confirm if my understanding is correct: - I am not eligible for the Private Property Relief because I have lived in this property only prior to owning it, - I should calculate the CGT on the difference in value between the moment I was gifted the property and the sell value, and not the whole sale amount. Are notary agreements enough to support that or do I need any additional valuation? - I received an official confirmation from Polish Tax Office that I am exempt from income tax on the sale of this property because I am using all the money to pay off the mortgage I have for my main property in Poland. As I understand this has no impact on the CGT and I still need to pay it in the UK? - is the 3,000.00 CGT allowance the only one that I can use or are there any other allowances or reliefs that I would be eligible for in this situation? Thank you in advance for your guidance. Kindest regards, Dawid

Hi,
You are correct in your understanding on all points.
Only the £3000 capital gains annual exemption is due as the mortgage is not an allowable expense.
Thank you.