if you have minimal tools and are in no hurry;
Wrap a piece of paper (with a straight edge, overlapping perfectly at that edge) tightly around the steerer, and secure it with tape, the edge of the paper will be exactly at 90 degrees to the length of the steerer. Next mark out the line to cut to (eg by carefully filing a notch and/or using a marker pen, or lightly spray painting the piece that is to become the offcut), remove the paper and cut to the line (s) you have made.
You may find that the cut tends to wander once it gets a fair way into the tube. To guard against this possibility, you can start many shallow cuts instead of making a single cut. The resulting cut face may be a little raggedy but only to the tune of ~0.5mm if you start each of the cuts carefully. It is arguably 'good enough' as is, or can be fettled with a file.
Obviously you can check the squareness of the end by using the paper technique again.
cheers