Dividend Declaration

HENDERSON HIGH INCOME TRUST PLC
28 October 1999
                             
                    DIVIDEND RESOLUTION
                             
The board of Henderson High Income Trust plc announces:

Dividend on the Ordinary Shares
That  a third interim dividend of 1.80p per Ordinary  Share
of  25p,  in  respect of the year ending 31 December  1999,
will  be  paid on 31 January 2000 to holders registered  at
the close of business on 10 December 1999.
                             
For further information please contact :

Alex Crooke/James Henderson
Portfolio Manager/Deputy Portfolio Manager
Henderson High Income Trust plc
Telephone : [phone]

or

Norman Brown
Client Service Director
Henderson High Income Trust plc
Telephone: [phone]

or

Vicki Staveacre/Martin Wade
Henderson Press Office
Telephone: [phone]