Some advice I have seen people giving for removing the steering wheel is to loosen the nut a few turns but leave it on there, and whack it with a hammer.
This works. BUT, it has a problem; if you have EPS, and most UTVs do these days, it can slam the steering linkage down onto the input shaft at the top of the EPS motor. This could damage the EPS unit. Even if it does no damage, the clamp on the linkage holds it in the new position. Then when you put the steering wheel back on and tighten the nut, the steering is heavy because it is bound up.
So before you smack that nut with a hammer, loosen the clamp at the bottom of the upper steering shaft where it connects to the EPS motor.
That will do several things for you:
1. No heavy impact transmitted to the EPS unit.
2. Less hammering needed to knock the steering wheel loose.
3. The linkage won’t get stuck and put your steering in a bind.
4. You’ll have the play you need to get the steering wheel back on right.
Once you’ve tightened up your steering wheel, then tighten the clamp at the bottom of the linkage again.