Dividend Declaration

Henderson High Income Trust PLC
31 October 2001


HENDERSON HIGH INCOME TRUST PLC

HENDERSON GLOBAL INVESTORS

31 OCTOBER 2001



                       HENDERSON HIGH INCOME TRUST PLC


                             DIVIDEND RESOLUTION


The board of Henderson High Income Trust plc announces that a third interim
dividend of 2.475p per Ordinary Share of 5p, in respect of the year ending 31
December 2001, will be paid on 31 January 2002 to holders registered at the
close of business on 21 December 2001.

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                                Vicki Staveacre

Portfolio Manager                          Henderson Press Office

Henderson High Income Trust plc            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]