If you have space put in a wago lighting box, otherwise tape would do
According to BS 7671, “every connection and termination must be enclosed irrespective of the nominal voltage”. Consider the risk of someone pulling on either end of the extension and where it would separate, which isn’t brilliant if it’s the middle of the ceiling – note that the WAGO boxes all have cable retention strips.
You can’t just wrap them in tape in the ceiling cavity, but tucked neatly into the base of the light fitting is fine. Don’t use terminal strip, it’s run its course. The white WAGO connectors in the photo above ^^ are lighting specific but still available from Toolstation etc. They’re really intended for taking the flex from a light fitting to T+E cable and I wouldn’t recommend using them to extend directly.