Dividend Declaration

Henderson High Income Trust PLC
03 March 2004

HENDERSON HIGH INCOME TRUST PLC

HENDERSON GLOBAL INVESTORS

3 MARCH 2004



                        HENDERSON HIGH INCOME TRUST PLC

                              DIVIDEND RESOLUTION

The board of Henderson High Income Trust plc announces that a fourth interim
dividend of 2.475p per Ordinary Share of 5p, in respect of the year ending 31
December 2003, will be paid on 30 April 2004 to holders registered at the close
of business on 13 April 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 and one zero dividend preference
share of 50p in Henderson High Income Trust Securities plc).


                                      ENDS


For further information please contact:

Alex Crooke                                           Vicki Staveacre
Portfolio Manager                                     Press Office
Henderson High Income Trust plc                       Henderson Global Investors
Telephone: [phone]                              Telephone: [phone]

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


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