How do I create new Apple Account on my new iPhone?
I bought a new iPhone and want a new Apple ID. How do you do this?
[Re-Titled by Moderator]
If you have an old account it is much better to stick with that one. You will find it very difficult to transfer items from the old one, and for some that is impossible.
Create an Apple Account: When you set up a device - How to create a new Apple Account - Apple Support