The folder contains everything, but the next person still cannot tell which file is current or what needs attention tomorrow. A handover is more than a transfer of documents. It is a route into the work.
Write it for someone competent who lacks your recent context.
Begin with the present state
Explain what is complete, what is in progress and what is waiting. Use specific descriptions rather than a broad percentage that may mean different things to different people.
For an invented report handover, “the figures are checked; the summary still needs review” gives more direction than “almost done.”
Make the next action easy to find
Identify the immediate step, the relevant date and the person who can answer a question. Distinguish an agreed deadline from a date you merely hope to meet.
If a decision is unresolved, state the options and who has authority to decide. Do not leave the next person to infer approval from a draft.
Point to the working files
Link to the current document and explain where supporting material lives. Remove ambiguity between drafts through the organisation’s normal versioning approach. Do not include passwords in the handover; use the approved access-sharing process.
Check that the recipient can actually open the resources they need. A correct link with missing permissions is still a blocked handover.
Offer a short walkthrough for complex work
Let the recipient ask questions and repeat back the next step. Their questions reveal assumptions that your written note may have missed.
Agree on a follow-up route if that fits your role and availability. A handover should not silently create an indefinite support obligation.
Use decision-focused meeting notes as supporting context where relevant. The best sign of a usable handover is that the next person knows what to do first, what they can decide and where uncertainty remains.