Sole trader Capital Gains Tax Calculation

Hello. As a sole trader I bought a franchise 3 years ago. I paid the business owner £1000 for the franchise rights in the area and the prior franchisee £700 for the kit required to run classes. I sold the franchise this (2023-24) year for £2800 which included kit and the increase in customer base. Is the CGT therefore simply on £1100 or can I not include the original £1000 to the business owner? Then on whatever value what tax rate do I pay? My income-expenditure for the tax year is around £2000 assuming I exclude the Capital Gain. Thanks for any advice.

Hi William Croome,
No matter the expenses, the gain is below the annual exempt amount of £6000 for the year so no capital gains is due.
Thank you.