Hi I tried all the below options and what worked was what SJD4Jesus said.
Hello,
In order to solve the existing HandOff problem currently experience by many users maybe after the update to Mac OS Big Sur. However in my case it suffices when I just open the note App on my MacBook Pro 2018 and simple inserted a photo from my iPhone 11 Pro Max using the build in function that is taking a photo from the iPhone that is directly inserted in the Note app. After this was done I found out my Mac and my iPhone had Handoff working properly again as before the update. May this could help a few.
on Notes app: > New Note > Rt click > insert from iPhone > take a Photo from my phone and voila in the same note was working everything fine again.
Thanks