Dividend Declaration

Henderson High Income Trust PLC
07 November 2006

HENDERSON HIGH INCOME TRUST PLC



HENDERSON GLOBAL INVESTORS



7 NOVEMBER 2006




                        HENDERSON HIGH INCOME TRUST PLC



                       PAYMENT OF THIRD INTERIM DIVIDEND





Henderson High Income Trust plc announces that a third interim dividend of
2.015p per Ordinary Share of 5p, in respect of the year ending 31 December 2006,
will be paid on 31 January 2007 to holders registered at the close of business
on 5 January 2007. The shares will be quoted ex-dividend on 3 January 2007.



                                    - ENDS -




For further information please contact:



Alex Crooke

Henderson Global Investors

Telephone:  [phone]


James de Sausmares

Head of Investment Trusts

Henderson Global Investors

Telephone:  [phone]




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