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You find it under Settings, Data and storage, Delete all data. It removes all subjects, notes, tasks, recordings, files, grades and other content from the app. Apple Calendar is not affected.

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How it works

To stop an accidental tap, you have to type a word to confirm. In English, it is DELETE. Then tap Delete everything. You get a confirmation when it is done.
This can’t be undone. Make a backup first if you are unsure. See Backup and restore.