I am reading your post again and I may have misunderstood. You don't want to link to cell AM22; the content of cell AM22 gives you the link. Here is how I would write this, also splitting up the line for readability:
emailitem.htmlBody = "Handover created to carry out the following:<br><br>" & vbNewLine & _
Range("Handover!AL17").Value & " " & Range("Handover!AM17").Value & "<br>" & vbNewLine & _
Range("Handover!AL18").Value & " " & Range("Handover!AM18").Value & "<br>" & vbNewLine & _
Range("Handover!AL19").Value & " " & Range("Handover!AM19").Value & "<br>" & vbNewLine & _
Range("Handover!AL20").Value & " " & Range("Handover!AM20").Value & "<br>" & vbNewLine & _
Range("Handover!AL21").Value & " " & Range("Handover!AM21").Value & "<br>" & vbNewLine & _
Range("Handover!AL22").Value & " " & "<a href='" & Range("Handover!AM22").Value & "'>YOUR LINK TEXT GOES HERE</a>"
Impossible to test without your file.
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