Dividend Notification Declaration

Henderson High Income Trust PLC
26 April 2000

             HENDERSON HIGH INCOME TRUST PLC
                            
                            
                   Dividend Resolution


Henderson High Income Trust plc announces that the  Board
has  declared a first interim dividend, in respect of the
year ending 31 December 2000, of 1.80p per Ordinary Share
of  25p.   The dividend will be paid on 31 July  2000  to
holders  registered at the close of business on  16  June
2000.
                            
For further information please contact:

Alex Crooke/Norman Brown      or        
Vicki Staveacre/Martin Wade
Henderson High Income Trust plc              
Henderson Press Office
Telephone: [phone]           
Telephone: [phone]