Taxation of accrued interest

I am seeking clarification regarding taxation of interest accrued before transfer of a security. I bought UK government bonds (guilts) on a secondary market. Apart from the bonds' price, I was charged for "Purchase Accrued Interest" of 37.09 by the broker to account for the interest already accrued before the previous coupon payment. I have since received interest of 100. I see confusing guidance regarding on how to tax the interest: 1. SAIM2450 suggests to tax 100 as income and consider the purchase price + accrued interest payment as the cost basis 2. SAIM4010 and the examples in 4140, 4160 suggest the tax 100 - 37.09 = 62.91 as income and consider only the base price as the cost basis. Could you clarify which interpretation is correct?

Hi,
please refer to additional guidance at:
HS343 Accrued Income Scheme (2024)
Thank you