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Oct 6, 2014 5:48 AM in response to grannykathby King_Penguin,What exactly do you want to do ? If he doesn't already have an email account then you can create one via http://gmail.com or http://hotmail.com etc
To create an iTunes account : iTunes: How to set up an Apple ID within iTunes
Or without giving credit card details : Create an iTunes Store, App Store, or iBooks Store account without a credit card or other payment method
To use that account on the phone, log out of your account on it by tapping on your id in Settings > iTunes & App Store and if logged into iCloud then Settings > iCloud > Delete Account (Settings > iCloud > Sign Out if it's on iOS 8)
To register it to her account, log into your account and remove it : https://supportprofile.apple.com/
And he can then log into her account and register it to it : https://supportprofile.apple.com/