This are some the pointers I was given when I asked this question to a (trusted) colleague:
* Don't burn bridges - keep it cordial and friendly (wrt resignation letter) and discussions after handing it in
* Don't vent to colleagues afterwards
* With respect to the resignation letter, don't make it sound like the other job is way better and the other company is way better etc. Use terms like "better fit for my skills" or "new opportunity" (you never know what will happen tomorrow - I have had colleagues quit company X and join company Y, only to find out two months later that company X was in the process of buying company Y)
Hope that helps
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