A useful handoff answers a practical question: what does the next person need to know to continue the work?
Start with the current state
Write down the intended outcome, what is complete and what remains open. Make the boundary explicit. A completed test and a resolved issue are different states; the record should say which one has been reached.
Keep the evidence close
Link to the result that supports the conclusion. For technical work, include the relevant setup, baseline and expected versus actual behavior. For a project task, include the decision, deliverable or acknowledgment that shows where the work stands.
Name the next action
Identify who needs to act, what they need to do and which inputs or permissions they need. If progress depends on a decision, state the question and the person who can answer it.
Check the receiving side
Sending a note does not confirm that the handoff worked. Check that the receiving person can access the evidence and understands the next action. Their questions are useful feedback on the record.