As described earlier, here are the instructions from HMRC on how to delete a Government Gateway ID (GG ID), should you choose to do so.
1. Login to your account with the GG ID you wish to delete. You'll need your GG user ID and password.
This will also require access to your second factor authorisation device.
2. Once logged on, select the ‘Manage account’ option at the top of your homepage.
3. On the next page choose the ‘View or change your business tax account details’ link under the ‘Account details’ heading.
4. On the following page select the ‘Manage your Government Gateway details’ link at the right-hand side of the page.
5. On the page after, choose the ‘Your Government Gateway profile’ option under the 'Your profile and settings' heading at the right of the page.
6. Finally, on the next page choose the ‘Delete my Government Gateway user ID’ option at the bottom of the page.
7. Confirm that you want to delete your user ID by selecting that option and clicking on the green ‘Confirm’ button.
P.S. These aren't quite the actual instructions I received from HMRC, I had to add step 5.
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