Dividend Declaration

Henderson High Income Trust PLC
29 July 2004



HENDERSON HIGH INCOME TRUST PLC


HENDERSON GLOBAL INVESTORS


29 JULY 2004


                        HENDERSON HIGH INCOME TRUST PLC

                       PAYMENT OF SECOND INTERIM DIVIDEND


Henderson High Income Trust plc announces that a second interim dividend of
2.475p per Ordinary Share of 5p, in respect of the year ending 31 December 2004,
will be paid on 29 October 2004 to holders registered at the close of business
on 8 October 2004.

The dividend will be paid both on the ordinary shares of 5p and on the units
(which comprise one ordinary share of 5p and one zero dividend preference share
of 50p in Henderson High Income Trust Securities plc).



                                    - ENDS -



For further information please contact:
Alex Crooke                                    Or       Vicki Staveacre
Henderson Global Investors                              Henderson Press Office
Telephone: [phone]                                Telephone: [phone]

James Henderson
Henderson Global Investors
Telephone: [phone]





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