There are two cases of handover. In the first case, network asks UE to provide measurement report and based on that network selects most suitable cell to handover UE to that cell. eNodeB sends RRC connection reconfiguration message with target cell details and based on that UE moves to target cell.
In another case, eNodeB does not ask for the measurement report from UE and it exchanges networking messages with target cell and prepares target cell so that UE can latch on target cell successfully. In this case also when UE asked to move to target cell, it moves based on frequency and target PCI. UE does not check PLMN during this activity.
However, UE can include PLMN list per neighbor cell in the measurement report . Including this PLMN list in measurement report is optional.