On the contrary. Most of the "revenue neutral" claims I've heard are Americans making a politically-motivated claim to reduce libertarian/conservative opposition. Actual concrete proposals always require taxation - see e.g. the Swiss proposal (voted down in a referendum because of the taxation requirements) and this [1] overview in the Economist of the prospects of adoption in other countries.

Generally, if I see a claim that a proposal for UBI is revenue neutral, I assume they're either a) left-wing Americans trying to sneak welfare hikes by right-wing Americans, or b) right-wing Americans trying to sneak a drop in net income transfer to the poor past left-wing Americans.

[1] https://www.economist.com/blogs/economist-explains/2016/06/e...