Dividend Declaration

Henderson High Income Trust PLC
01 June 2004

HENDERSON HIGH INCOME TRUST PLC

HENDERSON GLOBAL INVESTORS

1 JUNE 2004



                        HENDERSON HIGH INCOME TRUST PLC

                       PAYMENT OF FIRST INTERIM DIVIDEND


Henderson High Income Trust plc announces that a first interim dividend of
2.475p per Ordinary Share of 5p, in respect of the year ending 31 December 2004,
will be paid on 30 July 2004 to holders registered at the close of business on
09 July 2004.

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


                                    - ENDS -


For further information please contact:

Alex Crooke                                         Or          Stephen Westwood
Portfolio Manager                                               Head of Investment Trusts
Henderson High Income Trust plc                                 Henderson Global Investors
Telephone: [phone]                                        Telephone: [phone]

James Henderson                                                 Stephen Phillips
Deputy Portfolio Manager                                        Associate Director
Henderson High Income Trust plc                                 Henderson Global Investors
Telephone: [phone]                                        Telephone: [phone]


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