I need to create a new apple id

If you have followed all the steps and instructions in Related Article: If you see a Could Not Create Apple ID or Could Not Set Up iCloud message and if you still need help, get more help and assistant from Apple directly, see Contact Apple for support and service -> Contact Apple for support and service – Apple Support (UK) 

FYI -> Your Apple ID is the personal account you use with all Apple products and services. It includes the email address and password you use to sign in, as well as the contact, payment, and security details that you use with Apple.

You can’t merge multiple Apple ID accounts.