I don’t think @PeGaZ was under any illusion.
I read the response differently.
The “more likely” phrase here starts a conversation about likelihood of detected not the legal or moral consequences of evasion or even what constitutes it.
The implication here is the tax office is less likely to actively go after little fish.
Agreed, it doesn’t show up anywhere on a statement.
None of this invalidates your premise, I just don’t think there was any suggestion that one is allowed vs another which isn’t.