diff --git a/vscode/src/panel/handlers/handoff.test.ts b/vscode/src/panel/handlers/handoff.test.ts
new file mode 100644
index 0000000..71bbc23
--- /dev/null
+++ b/vscode/src/panel/handlers/handoff.test.ts
@@ -0,0 +1,111 @@
+import { describe, expect, it } from 'vitest'
+import {
+  canAcceptHandoff,
+  canStartHandoff,
+  checkWorktreePushed,
+  handoffAcceptedStateExtra,
+  handoffAcceptedUiPatch,
+  handoffStartedStateExtra,
+  handoffStartedUiPatch,
+} from './handoff'
+
+describe('canStartHandoff', () => {
+  it('gitea 工单、非 done、无待接管 → true', () => {
+    expect(canStartHandoff({ column: 'in-progress' })).toBe(true)
+    expect(canStartHandoff({ column: 'todo', source: 'gitea' })).toBe(true)
+  })
+  it('done / youtrack / 已在移交中 → false', () => {
+    expect(canStartHandoff({ column: 'done' })).toBe(false)
+    expect(canStartHandoff({ column: 'review', source: 'youtrack' })).toBe(false)
+    expect(canStartHandoff({ column: 'review', handoffAttachmentId: '9' })).toBe(false)
+  })
+})
+
+describe('canAcceptHandoff', () => {
+  it('有附件且 assignee 含我 → true', () => {
+    expect(canAcceptHandoff({ handoffAttachmentId: '9', assignees: ['me', 'x'] }, 'me')).toBe(true)
+  })
+  it('无附件 / 不是我的 / 身份未知 / youtrack → false', () => {
+    expect(canAcceptHandoff({ assignees: ['me'] }, 'me')).toBe(false)
+    expect(canAcceptHandoff({ handoffAttachmentId: '9', assignees: ['x'] }, 'me')).toBe(false)
+    expect(canAcceptHandoff({ handoffAttachmentId: '9', assignees: ['me'] }, undefined)).toBe(false)
+    expect(canAcceptHandoff({ source: 'youtrack', handoffAttachmentId: '9', assignees: ['me'] }, 'me')).toBe(false)
+  })
+})
+
+describe('checkWorktreePushed', () => {
+  it('干净且 HEAD 与远端一致 → ok', () => {
+    expect(checkWorktreePushed({ statusPorcelain: '', localHead: 'abc', remoteHead: 'abc' })).toEqual({ ok: true })
+  })
+  it('有未提交改动 → 拒绝', () => {
+    const r = checkWorktreePushed({ statusPorcelain: ' M a.ts\n', localHead: 'abc', remoteHead: 'abc' })
+    expect(r.ok).toBe(false)
+    if (!r.ok)
+      expect(r.reason).toMatch(/未提交/)
+  })
+  it('本地领先远端 → 拒绝', () => {
+    const r = checkWorktreePushed({ statusPorcelain: '', localHead: 'abc', remoteHead: 'def' })
+    expect(r.ok).toBe(false)
+    if (!r.ok)
+      expect(r.reason).toMatch(/push/)
+  })
+})
+
+describe('payloads', () => {
+  it('移交落盘：两个共享字段 + 本机字段全部墓碑', () => {
+    expect(handoffStartedStateExtra(9, 'chw')).toEqual({
+      handoffAttachmentId: '9',
+      handoffFrom: 'chw',
+      sessionId: '',
+      implementSessionId: '',
+      reviewSessionId: '',
+      testSessionId: '',
+      profilePath: '',
+      brainstormProfilePath: '',
+      testProfilePath: '',
+      worktreePath: '',
+      prDiffFile: '',
+    })
+  })
+  it('移交 UI patch 用 null 清字段并更新 assignees', () => {
+    expect(handoffStartedUiPatch(9, 'chw', 'me')).toEqual({
+      handoffAttachmentId: '9',
+      handoffFrom: 'chw',
+      assignees: ['me'],
+      sessionId: null,
+      implementSessionId: null,
+      reviewSessionId: null,
+      testSessionId: null,
+      worktreePath: null,
+      worktreeExists: false,
+    })
+  })
+  it('接管落盘：清两个共享字段，写本机 sid / profile / worktree', () => {
+    expect(handoffAcceptedStateExtra({
+      sessions: { implementSessionId: 'i', reviewSessionId: 'r' },
+      profiles: { profilePath: '/p.json' },
+      worktreePath: '/wt',
+    })).toEqual({
+      handoffAttachmentId: '',
+      handoffFrom: '',
+      implementSessionId: 'i',
+      reviewSessionId: 'r',
+      profilePath: '/p.json',
+      worktreePath: '/wt',
+    })
+  })
+  it('接管 UI patch', () => {
+    expect(handoffAcceptedUiPatch({
+      sessions: { sessionId: 's' },
+      profiles: {},
+      worktreePath: '/wt',
+      worktreeExists: true,
+    })).toEqual({
+      handoffAttachmentId: null,
+      handoffFrom: null,
+      sessionId: 's',
+      worktreePath: '/wt',
+      worktreeExists: true,
+    })
+  })
+})
diff --git a/vscode/src/panel/handlers/handoff.ts b/vscode/src/panel/handlers/handoff.ts
new file mode 100644
index 0000000..7b17713
--- /dev/null
+++ b/vscode/src/panel/handlers/handoff.ts
@@ -0,0 +1,95 @@
+import type { HandoffProfiles, HandoffSessions } from '../../cc/handoffManifest'
+import type { IssueColumn } from '../../gitea/types'
+import { LOCAL_STATE_FIELDS } from '../../issues/localState'
+
+export function canStartHandoff(issue: {
+  source?: 'gitea' | 'youtrack'
+  column: IssueColumn
+  handoffAttachmentId?: string
+}): boolean {
+  return issue.source !== 'youtrack' && issue.column !== 'done' && !issue.handoffAttachmentId
+}
+
+export function canAcceptHandoff(issue: {
+  source?: 'gitea' | 'youtrack'
+  handoffAttachmentId?: string
+  assignees?: string[]
+}, me: string | undefined): boolean {
+  return issue.source !== 'youtrack'
+    && !!issue.handoffAttachmentId
+    && me !== undefined
+    && (issue.assignees ?? []).includes(me)
+}
+
+/** 移交前 worktree 必须「干净 + 全部 push」，否则接管方从远端重建会丢工作。 */
+export function checkWorktreePushed(input: {
+  statusPorcelain: string
+  localHead: string
+  remoteHead: string
+}): { ok: true } | { ok: false, reason: string } {
+  if (input.statusPorcelain.trim().length > 0)
+    return { ok: false, reason: '工作区有未提交改动，请先提交并 push' }
+  if (input.localHead.trim() !== input.remoteHead.trim())
+    return { ok: false, reason: '本地分支与远端不一致，请先 push' }
+  return { ok: true }
+}
+
+export function handoffStartedStateExtra(attachmentId: number, from: string): Record<string, unknown> {
+  const extra: Record<string, unknown> = { handoffAttachmentId: String(attachmentId), handoffFrom: from }
+  for (const f of LOCAL_STATE_FIELDS)
+    extra[f] = ''
+  return extra
+}
+
+export function handoffStartedUiPatch(attachmentId: number, from: string, to: string): Record<string, unknown> {
+  return {
+    handoffAttachmentId: String(attachmentId),
+    handoffFrom: from,
+    assignees: [to],
+    sessionId: null,
+    implementSessionId: null,
+    reviewSessionId: null,
+    testSessionId: null,
+    worktreePath: null,
+    worktreeExists: false,
+  }
+}
+
+function definedEntries(o: Record<string, any>): Record<string, string> {
+  const out: Record<string, string> = {}
+  for (const [k, v] of Object.entries(o)) {
+    if (v)
+      out[k] = v
+  }
+  return out
+}
+
+export function handoffAcceptedStateExtra(local: {
+  sessions: HandoffSessions
+  profiles: HandoffProfiles
+  worktreePath?: string
+}): Record<string, unknown> {
+  return {
+    handoffAttachmentId: '',
+    handoffFrom: '',
+    ...definedEntries(local.sessions),
+    ...definedEntries(local.profiles),
+    ...(local.worktreePath ? { worktreePath: local.worktreePath } : {}),
+  }
+}
+
+export function handoffAcceptedUiPatch(local: {
+  sessions: HandoffSessions
+  profiles: HandoffProfiles
+  worktreePath?: string
+  worktreeExists: boolean
+}): Record<string, unknown> {
+  return {
+    handoffAttachmentId: null,
+    handoffFrom: null,
+    ...definedEntries(local.sessions),
+    ...definedEntries(local.profiles),
+    ...(local.worktreePath ? { worktreePath: local.worktreePath } : {}),
+    worktreeExists: local.worktreeExists,
+  }
+}