UK Estate income interest - forms R185 + R40

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I have been trying to figure out how to fill in section 3 of form R40 to reclaim tax paid on estate income interest in 2021/22, but the notes are not clear to me and the only information I can find on the web relates to PPI.

I get a bit befuddled with the semantics of our financial and tax system so I am not sure if I am missing anything, but the following seems to make sense, so I hope that someone can confirm that it is correct:

1. From R185 add savings and dividend income after tax taken off and put the result in R40 box 3.1 (Net interest paid by banks etc.)
2. From R185 add the tax paid on savings and dividend income and put the result in R40 box 3.2 (Tax taken off the above)
3. Add all the above figures and put them in R40 box 3.3 (Gross amount before tax taken off)
4. Box 3.4 applies to interest on my own accounts, so I assume that the dividends referred to in boxes 3.5-3.7 are unconnected with the dividends part of the estate income in R185

Any confirmation gratefully received :)
 

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