If you have a web server that understands the .php file extension and has the installed PHP module, there is no problem simply renaming the .html file to .php (as long as all links to it are also renamed accordingly).
However, this is of no use (and I would dispute any significant UX benefit from the user's point of view), as this will mean that the web server will need to call the PHP module to parse the file. This will be a waste of time and memory, as it is just a simple HTML file.
source share