PAYE - REAP - Personal Payment

Not for me (I wish), a friend has been paid a sum of money by their parents, parents done well in life through property and are giving their kids money regularly. the parents have been audited a few times (dunno how much, even 2-3 would seem like a lot to me), tax affairs in order.
However, reading on the new rules that are coming in that parents cant give money over a threshold without being liable for tax, friend is worried that if they're audited again in the coming years when new rules are in that the parents might get audited, see the money theyre giving him, they put his bank account into the REAP and then he'll be audited as he thinks revenue use bank accounts for the REAP system. They put in the bank acc and he gets profiled and breaks their rules or rather makes him a risk for being audited.

Is this a bit far fetched? I said I might know a man who knows.

From what I've read, there are no new rules being brought in, just enforcement of existing rules.

The annual threshold is €3,000 and the lifetime taxfree allowance is of the order of €225k between parents and their children so unless the aggregate funds given across were more than this, there shouldn't be a tax liability.