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This is a basic guide that will help you understand how to break ungodly soul ties. You can learn more about soul ties in the official teaching on soul ties.
Step #1 to breaking soul ties:
Repent of any sins that involve that person
If you have had adultery, fornication, etc., it is vital that you repent of those sins and receive God's forgiveness for it before you can go about breaking the soul tie.
Step #2 to breaking soul ties:
Forgive the person of any wrongs done
If you have any unforgiveness in your heart against the person, you must choose to release that bitterness and forgive the person. The Bible is clear that bitterness defiles a man.
Step #3 to breaking soul ties:
Renounce any covenants made with the person
If you have made any spoken commitments, vows or even simply saying, "I will love you forever", it has ample power in the spiritual realm to bind the soul to that person (form a soul tie). The tongue is quite capable of binding the soul and can be a great means to create soul ties:
Proverbs 6:2, "Thou art snared with the words of thy mouth, thou art taken with the words of thy mouth."
These spoken covenants need to be renounced in order to break the soul tie. When you renounce something, you basically take them back verbally. You spoke them verbally, now it is time to take them back verbally. For example, if a woman has had a soul tie with a man who was not the one, and said she would never be able to love another man, then this needs to be renounced if she wants to break the soul tie. Such a woman could renounce it by saying something like, "I renounce having said that I will never be able to love another man."
Step #4 to breaking soul ties:
Get rid of any gifts exchanged
Gifts also symbolize a relationship and can hold a soul tie in place. If a person has a ring, personal gifts, cards, jewelry and other 'relationship gifts' from a previous relationship, then it is time to get rid of them. Holding onto such gifts symbolizes that the relationship is still in good standing and can actually hold the soul tie in place even after it has been renounced. You can learn more about the power of symbols in the teaching Symbolic Representations.
Step #5 to breaking soul ties:
Renounce and break the soul tie in Jesus' name
Verbally renouncing something carries a lot of weight in the spiritual realm. Just as vows can bind the soul, renouncing can release the soul from bonds. Jesus said that whatsoever you shall loose will be loosed in heaven (the heavenly realm, or spiritual realm). You can renounce and loose yourself from an ungodly soul tie by simply speaking something like this from your heart:
"I now renounce and loose myself from any ungodly soul ties formed between myself and ________, and I break these ungodly soul ties in Jesus' name."