Depends on what type of toilet.
High level and low level with flush feed pipes easier.
Turn off the water to the cistern by check valve or stopcock. Alternative is to place a piece of wood batten across the cistern and tie off the valve arm to the batton tight enough to shut the water off and ensure the batten is placed so it won't obstruct removal of syphon.
Undo the cistern to pan flush tube nut pull tube from cistern and turn it to face sideways leave it there then release the syphon plunger rod from the operating arm undo the syphon retaining nut under the cistern. Remove the syphon. Reverse ins to instal new one.
CLOSE COUPLED.
Close coupled are more difficult in that you HAVE to turn the water off because you have to disconnect the water feed in pipe from the cistern.
Then, if any, remove the two wall fixing screws at the top inside the cistern. Undo the bolts holding the cistern to the pan. Remove cistern and proceed to remove the syphon nut underneath remove syphon. You will also need to replace the doughnut shaped sealing ring between pan and cistern don't use the old one. Clean up and vaseline the two pan securing bolts, or get new ones and grease them.
Just again reverse to re-assemble
NOBBY
February 2009