After turning on your device the first time, you may see a setup wizard to help you set up the HTC One M8 for Windows.
Make sure the battery and SIM card are inserted:
Insert the battery
Insert the SIM card
Tap create one to create a new Microsoft account.
Complete the Create account screen:
Update security info, then tap next.
Select preferences, then tap next.
Tap yes to set up your backup options or not now to do this later.
Tap sure to set up Cortana or not now, thanks to do this later.
Tap next to the Almost done... screen.
Tap next to complete the setup.
Tap sign in to use an existing Microsoft account.
Enter your Email address and Password, then tap next.
When the We've verified your account screen appears, tap next.
When the Restore phone screen appears, select Windows Phone then tap next.
Wait as the phone is restored. This may take several minutes. The percentage slowly increases and the blue bar expands.
Tap next when the restore is complete. The percentage will show 100%.
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