The above was created by the user, randers4. Once you are on separate accounts, you can each go to and delete the other person's data from your account.
Sign in with a different Apple ID to create your new account.
Tap on Settings > iCloud > Delete Account (only deletes it from this device, not from iCloud the person keeping the current account will not be affected,) provide the password to turn off Find My Phone and choose, Keep on My iDevice when prompted. Later you can copy and paste the text into new notes created in your new account. If you are syncing notes with iCloud that you want to keep then you need to open each of your notes and email them to yourself. Now, tap on My Photo Stream album tap Select tap on the photos you want to select, tap the share icon (box with upward facing arrow) in the lower left corner then tap Save to Camera Roll. Save any photo stream photos that you want to keep to your camera roll (unless they are already in the camera roll) by opening your Photos app, tap on Albums icon at the bottom. Start by transferring the new device(s) to a new account along with all your data. When you decide to split up like this one of you will need to re-purchase the apps that they want to use. ( Note: You can only change your country or region every 90 days. Tap Country/Region to change your country or region. Tap Payment Information to change your billing address or credit card information. Each of you must purchase your own apps under your own Apple ID. Launch the Settings app on your iPhone or iPad. Note that once done you cannot "share" apps under a single Apple ID. This way that person will have a separate iTunes Library. He/She will no longer use the other user account. This will be the user account that person will always use. On the computer create a new user account for the person with the new iDevice.
The easiest way is to do this on the computer using iTunes: iTunes- How to set up an Apple ID within iTunes. See Apple - My Apple ID and Frequently asked questions about Apple ID. You need to establish a separate Apple ID and password for whoever will use the new iDevice. To begin, read: How to use multiple iPhone, iPad, or iPod devices with one computer. This applies mainly to couples who are adding another device and do not want their email, messages, etc. Using More than One iDevice on the Same Computer Get another Apple ID to use on the other phone.