Legal context:

Section 7 of the 1996 education act says that "The parent of every child of compulsory school age shall cause him to receive efficient full-time education suitable:

(a) to his age, ability and aptitude, and
(b) to any special educational needs he may have, either by regular attendance at school or otherwise"

Home education is one of the "otherwise" options.  It is perfectly legal, requiring no special teaching qualifications.  Families do not need to follow the national curriculum or adopt any particular methodology.  This allows children to learn in a more natural way, responding to what interests and inspires them.

De-registering:

If a child is registered at a school he/she is legally required to attend.  De-registering is quite straightforward.  The parent needs to write a letter to the head of the school explaining that the child is to be educated at home.  The school is then obliged to delete the child from the register and inform the LEA. 
The only exception is when the child attends a special school or is statemented with special educational needs.  The parents need to seek permission from the LEA and ensure that the special education will continue at home.  If the LEA refuses the parents can appeal to the secretary of state. 
For more details on the legal framework, advice about de-registering and sample letters for de-registering a child with or without special needs go to Education Otherwise.
For more information on home educating children with special needs go to HE-Special.org

Local Authorities:

All LAs have a specially appointed officer to deal with home educating families.  The new DCSF Home Education Guidelines 2007 state that the local authority’s legal duty is concerned solely with children who appear not to be receiving a suitable education.  Beyond this, nothing in the Act requires a local authority to carry out regular monitoring of provision where a child is receiving education otherwise than at school nor to dictate what method is employed to educate the child.  Although LAs often like to carry out regular inspections to ascertain whether the child is making progress, it is not compulsory and they have no automatic right to enter the family home or to see the child.
If LAs request information to establish that a suitable education is taking place this information can be provided in a variety of ways:

•  a written report or educational philosophy, with or without samples of work
•  a meeting in the family home, with or without the child being present
•  a meeting in a neutral setting, with or without the child being present
  
•  an endorsement of the educational provision by a recognised third party
•  information in any other appropriate form
  
  

For more specific information about your local authority visit HESW

Methodology:

All home educators work differently and there is no right or wrong way.  Many families adopt an informal learning approach; they have no specific plans as each day brings its own learning opportunities.  Children are free to learn about things when they are motivated and receptive, rather than according to a timetable.  On the other end of the spectrum is a more structured approach.  Families may plan activities with pre-determined outcomes and introduce them sequencially as concepts are understood and internalised.  They may even be guided by the national curriculum.
Home educators generally find the patterns and rhythms that suit their individual child and family lifestyle.