Honestly I never thought my son was capable! Then it started occuring with frequency. Most of the time I just level the "mom" look at him & say "really???? until he caves, lol.
Seriously I deal with it by saying whether or not he admits it, I know better and there WILL be consequences. Then follow through.

My son does that and he is 17. He is the youngest and he tries to tell me the other boys done it. In one aspect it is cute but the other is that I tell him that no it was you . You are the only one here nice try. Then he says all right I did it and I take the consequences from there.

Is your kiddo telling an obvious lie? I remember when I first heard a lie. I was shocked and actually happy. It's developmental! But is that what you mean?