1) Uninstall all agents.
2) Uninstall all core components (MS, RMS, Reporting). Potentially decommission the servers if they were dedicated to SCOM.
3) If you are looking to reinstall at some time or want to use the SQL Servers for something else then delete the databases and logins for the SCOM service accounts
4) Disable the SCOM service accounts. You can delete them but I'd prefer to disable them in the first instance in case they have been reused elsewhere. If something breaks then you can just re-enable the account
5) If you have deployed the AD Management Pack then delete the OpsMgrLatencyMonitors container
6) If you used AD Integration then remove the container that this creates from AD
7) If you have configured exchange to relay messages from the Management Server then you can remove this configuration in Exchange
8) Network devices that have been configured to use SCOM can be reconfigured (security removed) to clean up the ACLs
9) Ideally, if you have created Run As Accounts for specific applications e.g. SQL then you might need to remove these from the applications themselves e.g. remove the SQL logins used for SQL monitoring
Roger