Although times continue to be tough in the job market in 2013 there comes a point where it is time to move on.Perhaps you have been unhappy for some time and you have finally run out of patience or you have just reached the stage where you are ready to progress to the next step in your career plan.No matter how impatient you may be it is always easier to find a new position while you are still employed. Once that hurdle has been completed, however, the question is how to go about resigning.There have been some memorable resignations, most recently when Goldman Sachs executive Greg Smith published his resignation in the New York Times. It contained the memorable line about the company’s culture: “I can honestly say that the environment now is as toxic and destructive as I have ever seen it.”Then there was the disgruntled employee who scrawled “I quit” on his chest, walked into his manager’s office and unbuttoned his shirt.Or how about the college employee who wrote that among his few basic expectations from employment were that he expected that his superiors should have “an intellect that ranges above the common ground squirrel”.Resignation messages have also been iced onto cakes or tweeted.It is tempting to use the resignation letter as a chance to let rip about all those annoying issues that have accumulated over the years but is it entirely wise?If it is important to have a good reference then it is advisable to keep your opinions to yourself. In any event it is generally better when leaving a company to write a resignation letter that is both graceful and professional no matter how awful it may have been. As a candidate for or a new entrant in a subsequent position you do not want to do anything to damage your chances.You may want to keep in contact with soon to be former colleagues so an exit strategy should include making sure that any loose ends in projects have been tied up as far as possible and if there are outstanding tasks that could not be completed that you leave helpful notes for those who will have to carry on with them.If there is to be an overlap between yourself and your replacement it would be good to offer to help train them as far as is possible within the remaining time.Until the actual leaving date you should also carry on behaving as an employee, turning up on time and doing your fair share of your work.Another pitfall is the exit interview. If your company does them again the temptation to be blunt should be avoided.One final point, if you think that you might be asked to leave the building immediately after you hand in your resignation make sure that you have cleared your desk and removed any personal items before you do so.