Only the Owner profile (listed as YOU) in the Users section can delete a User Account.
From a Home screen, swipe up or down from the center of the display to access the apps screen.
These instructions only apply to the default Home screen layout.
Navigate: Settings > Users.
From the Users and profiles section (located on the right), tap the Trashcan icon located to the right of the corresponding user.
For restricted accounts, tap Settings icon > Trashcan icon (upper-right).
To confirm, tap DELETE.
This removes the user's space and data from the device. The action can't be undone.