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Simply so, how do you scribe skirting?
Run the compass from the top of the existing skirting down along the flat surface so that the pencil scribes a cutting guide on the new piece of skirting board in line with the cut you have already made. The scribing should start from the point you finished cutting and run down to the bottom of the skirting.
Secondly, should I leave a gap under skirting boards?
If laying a laminate type floor you should always leave a gap between the new floor and the skirting, it should not touch or go under skirting boards. You can then use beading to cover this gap if need be.
As a keen DIyer ,not a professional, I would fit the skirting board flush to the floor BEFORE the carpet fitter fits the carpet. This way, the carpet fitter has a straight edge to work with & you won't have to prise off the skirting if you want to fit new carpet in the future.