Scaling down kits was exactly how I got started. I used a standard 5 gallon kit, but only brewed 1 gallon batches. I made 4 L in a 5 L carboy, which was slightly too small for the batch I was making in retrospect. I've since switched to using a 6.5L fermenter for primary so I can cram more into my 5L carboy in secondary once the krausen settles down. I've read that a good rule is to allow at least 25% headspace, so you'd be better off making something smaller than 2 gallons exactly.
The one area where you don't divide is with yeast. Some advocate pitching an entire sachet designed for the 5 gal kit, regardless of how small your batch is. I personally don't use that much, but use more than 1/5th of it. Do keep in mind that the longer you keep an opened sachet of yeast in the fridge, the greater the risk of infection or dead yeast. Both will have a negative effect on your brew. If you wanted to be more scientific than I've been thus far, you could do some research on pitch rates, as I have since learned this is critical.