I live in a cold and snowy region of the US. Here, if someone keeps walking over frozen lawn enough so that a path forms, then that grass will be much browner than normal once the snow melts. It will also be thinner when it greens up because the crowns were damaged by the foot traffic. The greater the traffic, the worse the damage. If a car parks on it, then the grass has a good chance of dying.
You might expect that snow will help prevent this, and to some extent it does, but snow underfoot quickly turns into ice, which is also not good for the grass crowns.
Be aware that, if I remember correctly, the type of grass in the lawn makes a difference as to how the lawn responds to the cold and foot traffic: a cool season grass handles the conditions better, as you'd expect, and fescue handles it better than bluegrass.
One important point—the lawn damage we can get here is the result of 6-10 weeks of walking several times a day on a path in the lawn. I suspect that this will not be the case in the UK (unless you live in the north of England or in Scotland?). You may, however, have to guard against damage caused by people walking over the lawn when the frost/ice in the soil is partially melted; this can cause uneven and rough surfaces that may require the area to be rolled or leveled in the spring.
I think the only danger from temporarily relaxing your rule about walking on grass when it is saturated is that people may think you've permanently gotten rid of the rule, thus making things harder for you and the lawn during the wet season.