Yes, you can delete an Apple ID and start over. However, it is not recommended to do so because all the information on your device will be erased.
If you’re looking to start over with a new Apple ID, there are a few steps that need to be taken.First, you’ll need to create a new Apple ID and sign in with it on the device. Next, go to Settings > iCloud and turn off Find My iPhone. Finally, go back to Settings > General > Reset and select Erase All Content and Settings.
You can’t delete your Apple ID. The only way to do this is to create a new Apple ID and transfer all of your purchases from the old account to the new one.