Two of you should be able to 'manhandle' a 2-stroke 40hp. Depending how you're planning to store it (ideally on an outboard stand). These things really don't want to be propped next to a wall for obvious reasons. You can winterise with fogging oil, liberal spray of WD40 under the cowl, lube nipple points, etc. Wear leather building gloves or similar, seams to give grip and avoid nipping your fingers.
I normally run my engines dry of fuel (disconnect fuel supply) when running on muffs.
Tools. There should be 4 bolts and nuts on the transom saddle to undo. If it's electric, trim it down. Disconnect battery cable, throttle controls, etc. Lift the engine from the transom onto the outboard stand. Screw two bolts back on to secure. Job done.
Is that with or without VAT?