Although dual-stream architectures have achieved remarkable success in single image reflection removal, they fail to fully exploit inter-layer complementarity in their physical modeling and network design, which limits the quality of image separation. To address this fundamental limitation, we propose two targeted improvements to enhance dual-stream architectures: First, we introduce a novel inter-layer complementarity model where low-frequency components extracted from the residual layer interact with the transmission layer through dual-stream architecture to enhance inter-layer complementarity. Meanwhile, high-frequency components from the residual layer provide inverse modulation to both streams, improving the detail quality of the transmission layer. Second, we propose an efficient inter-layer complementarity attention mechanism which first cross-reorganizes dual streams at the channel level to obtain reorganized streams with inter-layer complementary structures, then performs attention computation on the reorganized streams to achieve better inter-layer separation, and finally restores the original stream structure for output. Experimental results demonstrate that our method achieves state-of-the-art separation quality on multiple public datasets while significantly reducing both computational cost and model complexity.