Stamp Duty Exemption for first time buyers

Here is the Revenue's guidance.
http://www.hmrc.gov.uk/budget2010/sdlt-qa-tech-1545.pdf
On any purchase a buyer has to sign an SDLT1 http://www.hmrc.gov.uk/so/sdlt1-sample.pdf and file this completed form with the Revenue.
If this is not submitted the buyer cannot obtain an SDLT5 and cannot register his ownership at the Land Registry.
The exemption will be claimed on the SDLT1 and if a false claim is knowingly made this will be a crime rendering the applicant open to prosecution.
Normally it is the solicitor who completes the SDLT1.
If a solicitor knowingly assists in the the submission of a false claim he will be in breach of the code of conduct and be guilty of conspiracy to defraud the Revenue.
I prefer to sleep at night.
My firm will be introducing a new questionnaire for clients to deal with this point.
If I know that a client has owned property in the past yet insists that he has not then I will/must refuse to act.
When I think about it this does open a whole new referral system between solicitors.
" I'll send you my liars if you send me yours".

For the avoidance of doubt that last sentence is a joke!