There are some past posts about it. But having just done it...
Step one tape off the tank...all the tank. I did a layer of painters tape then a layer of saran rap then another layer of tape.
Drain the tank, then add a cleaner, I used Purple Power...but Simple Green (or similar) will work. Add a couple handfuls of drywall nails or screws. Shake like crazy and then shake it some more. Drain it and then do it again until it looks good inside. Rinse it out with water and make sure you get all the screws (or whatever you used) out. CHECK to make sure you get all the screws out! And all the water (I let mine dry overnight).
Put some acetone in and shake it as well, drain the acetone and let it dry (again I let it sit overnight).
After you make sure you are clean and good to go add your tank liner, from advice I used Red Kote, which can be had at Orielly's (there are other options out there) making sure to follow their instructions.
Best of luck. So far the above steps resulted in a good clean tank and the new liner looks good. Only about 2 months on it so can't tell you longevity but no complaints so far.