The following advice applies to rising spindle and modern shroud-headed taps.
1. Turn the water off to the tap and open the tap to allow the water in the pipe or tap to drain.
2. With most taps you will have to unscrew the "easy clean" cover. If you have to do this then use a spanner to do so, but protect the cover with a cloth between it and the spanner. The tops of shrouded head taps can normally be removed only by undoing the small screw hidden under the coloured disc in the top of the head.
3. Remove the main nut holding the head gear in place. Use a second spanner (and cloth) to prevent the tap from turning. If the tap turns it will probably split the sink/basin/bath which will result in a very expensive repair job. 4. Lift out the headgear and remove the washer, removing any nuts first. Fit the new washer and reassemble, remembering not to over-tighten the joints - always using counter-pressure when using the spanners.