How do I create a new iCloud account and delete the previous
How do I create a new iCloud account and delete previous one
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Do you want to create a completely new Apple ID, or just change the Mail address?
Change your Apple ID - Apple Support
Purchases are connected to your old Apple ID and can't be transferred to a completely new Apple ID.
How to create a new Apple ID - Apple Support
Deleting the Appel ID completely is described in this Apple help article:
Understand and control the personal information that you store with Apple - Apple Support