How to create a new Apple ID on an iPhone 8?

we can create a new Apple ID?

Don't create a new Apple ID.

Have you forgotten your Apple ID?, Check your Apple ID via your email box, see this Apple article: If you forgot your Apple ID

If you forgot your Apple ID - Apple Support                  

OR see -> Having trouble signing in?

https://iforgot.apple.com/password/verify/appleid

See -> If you can't connect or sign in to iCloud

If you can't connect or sign in to iCloud - Apple Support

See this Apple article: If you forgot your Apple ID password

If you forgot your Apple ID password - Apple Support

Then see this Apple article: What to do after you change your Apple ID or password

What to do after you change your Apple ID or password - Apple Support

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You can help her, see ->Help a friend or family member as their account recovery contact

Help a friend or family member as their account recovery contact - Apple Support (IN)