if object_id ('tempdb..#t') is not null drop table #t

create  table #t(Id int IDENTITY(1, 1) NOT NULL)

DECLARE @i int = 0;

WHILE @i < 50000 -- insert 100 rows.  change this value to whatever you want.
BEGIN

INSERT #t DEFAULT VALUES
SET @i = @i + 1;

END

select*
from #t
order by id
OFFSET 0 ROWS  
    FETCH NEXT 500 ROWS ONLY

;with a as(
select*
,NTILE(100) over(order by id) n
from #t 
)
select id from a where n=1 
order by id