Only users with the Admin role can create new user on iTunes Connect. To do so, click the + button in Users and Roles and provide the first name, last name, and email address of the new user. The email address entered will be the user's Apple ID. You must also assign a role and select the notifications for the user. A notification email will be sent to the new user's email address, which includes a link to activate the account and create a password on iTunes Connect.
To create a new Legal user, an Admin must first assign the new user another role. After the new user has validated their account, an Admin can then assign them the Legal role.
Only the iTunes Connect users with the Admin role can delete other users. To do so, select the user in Users and Roles, then click Delete User. You can also delete multiple users at once by clicking Edit in Users and Roles, selecting the checkbox next to each user’s name, then click Delete. Note that you can't delete your own account. Another user with the Admin role can do it for you.