This paper presents the results of experimental studies of the cross section of the interfaces of the SrIrO3/La0.7Sr0.3MnO3 and Pt/La0.7Sr0.3MnO3, heterostructures, in which, upon excitation of ferromagnetic resonance in a La0.7Sr0.3MnO3 film, a spin current arises that flows through the interface in structure. Epitaxial growth of thin films of strontium iridate SrIrO3 and manganite La0.7Sr0.3MnO3 on a (110)NdGaO3 single-crystal substrate was carried out using magnetron sputtering at a high temperature in a mixture of argon and oxygen gases. The spin mixing conductance, which determines the amplitude of the spin current and generally has real Re g↑↓ and imaginary Im g↑↓ parts, was determined from the frequency dependence of the FMR spectrum of the La0.7Sr0.3MnO3 film and the heterostructures. It is shown that the Im g↑↓ quantity can play an important role in determining the spin Hall angle (θSH) from the angular dependence of the spin magnetoresistance. For the SrIrO3/La0.7Sr0.3MnO3 heterostructures, θSH turns out to be significantly higher (almost an order of magnitude) than that for the Pt/La0.7Sr0.3MnO3 heterostructure.