You can move your adsense account from one gmail account to another gmail account or person. Here ‘move’ means changing the admin of your adsense account from one gmail account to other.
See the powers of Google adsense account admin and his/her role
Steps to transfer adsense account
1. Login into Adsense account with current Gmail user.
2. Goto Home->Account Settings->Access and authorization
You will see current administrator of your adsense account as shown below.
3. In the “Invite” text box. Enter the Gmail address to which you want to transfer your Adsense account and click on “Invite” button.
4. Open gmail of invited Gmail account
5. You will get a mail with subject ” You’ve been invited to access an Adsense account”.
6. Open it and click on the provided link to access the adsense account with your new Gmail address.
It takes you to your adsense account with new Gmail account. But, you are not the administrator of the account. Your old Gmail can still access your adsense account. To move adsense account completely to new Gmail account, you have to disable admin access to old Gmail user and make new user as “Administrator’.
Steps to make new Gmail user as Adsense admin
7. Login to adsense account with your old Gmail address.
8. Goto Home->Account Settings->Access and authorization
You ll see the adsense users with old and new gmail accounts like in below figure.
9. Uncheck the Administrator box for the old gmail account.
10. From now onwards, your new gmail account is only the admin and you can invite/delete users from that account.