Dividend Declaration

Henderson High Income Trust PLC
27 April 2005

HENDERSON HIGH INCOME TRUST PLC

HENDERSON GLOBAL INVESTORS

27 APRIL 2005



                        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 2005,
will be paid on 29 July 2005 to holders registered at the close of business on
24 June 2005.

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       James de Sausmarez
Portfolio Manager                                     Head of Investment Trusts
Henderson High Income Trust plc                       Henderson Global Investors
Telephone: [phone]                              Telephone: [phone]

James Henderson                                       Sarah Gibbons-Cook
Deputy Portfolio Manager                              Associate Director
Henderson High Income Trust plc                       Henderson Global Investors
Telephone: [phone]                              Telephone: [phone]




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