HR View All People except for my Line Manager

Summary:

We have a requirement that we need to create a custom HR role that will have a view all people access, but at the same time, we also need to restrict the access to his/her line Manager.

Content (required):

We have a requirement that we need to create a custom HR role that will have a view all people access in person security profile, but at the same time, we also need to restrict the access to his/her line Manager.

For example, I am an HR with View All People, and if I search for my line manager, I should not have access to view his/her salary information.