I think he was referring to the loophole where the prepaid card 'top-ups' were not shared via the CRS. As far as I know that has been fixed now. I would not recommend using Revolut (or any other UK prepaid card) as a destination for PayPal money and physical withdrawals from ATM.
From my experience the PayPal does not report yet via the CRS, at least that is the case in Slovenia. About 3 months ago one of my colleagues had a visit from the Tax guy. He was flagged for trading crypto and the Tax guy brought along all transactions from domestic bank accounts and foreign...
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