Spencer Diptych and Rembrandt Portrait Face UK Export Bars Ending 10 and 26 December
Two 2026 deferrals show how the UK holds works of national importance so a British buyer can come forward at a recommended price before any export licence is decided.

Two paintings now sit under UK export bars with deferral periods ending on 10 and 26 December 2026. Stanley Spencer’s 1915 diptych The Resurrection of the Good and the Bad has an initial deferral that runs to 10 December 2026. Rembrandt’s Portrait of Catrina Hooghsaet has one that runs to 26 December 2026.
In both cases the government is holding the export licence decision so that a UK buyer can come forward at the recommended price. The process runs through the Reviewing Committee on the Export of Works of Art and Objects of Cultural Interest, which advises the government on whether an object is of national importance.
Two Deferrals Run Into December
A notice published on 11 September 2026 announced an export bar on Spencer’s diptych, painted in 1915 in oil on canvas. The Department for Digital, Culture, Media and Sport, Arts Council England, the committee and Arts Minister Baroness Mackenzie of Sherwood CBE are named as the announcing parties. The recommended price is £450,000.
The initial deferral ends on 10 December 2026, inclusive, and the owner then has 15 business days to consider offers at that price. The notice says James Wood bought the diptych from the artist in 1915 and that the current owner bought the work in 2026. The notice gives each panel as 635 x 787 mm in its notes, and roughly 80 x 63 cm in its body text.
A notice published on 27 August 2026 covers Rembrandt’s Portrait of Catrina Hooghsaet, painted in 1657 in oil on canvas and measuring 126 x 98.5 cm. The painting is valued at £71 million. The recommended purchase price is £71,696,324.90, plus VAT of £754,698.15.
The initial deferral for the Rembrandt ends on 26 December 2026, inclusive. Owners then have 15 business days to consider offers at the recommended price. The government describes the painting as the most expensive object ever given national treasure status.
Rembrandt Deferral Dates
The government notice of 27 August 2026 sets the initial deferral for Portrait of Catrina Hooghsaet to end on 26 December 2026, inclusive. The recommended purchase price is £71,696,324.90, plus VAT of £754,698.15.
What the Committee Found in Each Case
The committee recommended an export bar on the Rembrandt and found that it met all three Waverley criteria. The grounds it cited were a strong connection to UK history and national life, exceptional aesthetic quality, and importance to the study of Rembrandt’s work.
For the Spencer diptych, the committee found that the work met the third Waverley criterion, for its outstanding significance to the study of Spencer’s work and its exploration of the Resurrection theme. The government cites only that criterion for this painting.
Mark Hallett, a member of the committee, describes the diptych as offering the artist’s first serious engagement with the Resurrection theme. Art in Context reports that a Critical Dictionary entry notes a 1913 Resurrection picture that Spencer painted over with The Apple Gatherers, so the 1915 diptych is not his first known attempt.
The government said it welcomes expressions of interest from an appropriate purchaser for the Spencer diptych. The notice names no buyer. Interested parties are directed to contact the committee, and the notice gives a phone number and email address for it.
What the Committee Does and Who It Advises
The Reviewing Committee is an advisory non-departmental public body sponsored by the Department for Digital, Culture, Media and Sport. It advises the government on the export of cultural property.
When an artwork is sold to a foreign buyer, the committee can advise whether to delay the export licence. The delay gives a British buyer time to raise funds and buy the work so that it stays in the UK.
The three Waverley criteria cover strong links to British history and national life, exceptional aesthetic quality, and exceptional importance to the study of a branch of art, learning or history.
Art in Context reports that government guidance says a private buyer may qualify as well as a public institution, provided the work stays in the UK with commitments on public access, conservation and security. It also reports that the deferral does not transfer the painting to the state or guarantee a museum purchase.
Both deferrals give a UK buyer a set window to come forward at the recommended price.
What Follows an Offer
The second stage depends on an option agreement. The second deferral period begins only once that agreement is signed.
For the Spencer diptych, the second deferral lasts four months. For the Rembrandt, it lasts nine months. The length of each second period therefore differs between the two cases.
Both notices set out the same three steps: an initial deferral with a window for interest, a 15-business-day period for the owner to weigh offers at the recommended price, and then a second deferral tied to a signed option agreement.
Both deferrals give a UK buyer a set window to come forward at the recommended price.
What the Annual Report Records for Past Cases
The committee’s 70th annual report covers 1 May 2024 to 30 April 2025. It was published on 21 July 2025 by the Department for Culture, Media and Sport and Arts Council England. In that period the committee considered 20 cases, and the Secretary of State deferred 18 export licence decisions on the committee’s recommendation that the items qualified as national treasures.
Two items did not meet the national treasure test. Six items were bought by UK institutions or individuals. They included H. E. Dresser’s A History of the Birds of Europe, the Delilah Project working papers of Alan Turing, and the Sutton Scotney Iron Age Brooch.
Nine items were or can be exported, and three were still under deferral when the report was written.
Both 2026 notices fall after the period the report covers, which ended on 30 April 2025. The Spencer and Rembrandt cases are therefore not included in its counts.




