With Tournament Manager a golfer can have a different Handicap in each round. 

For example, on TOURNAMENT PARAMETERS set the # of rounds to 4.  On the TOURNAMENT SHEET you will notice 4 tabs on top left corner..1,2,3,4..click to view any round. 
Double click a golfer to give him any handicap for any round. 

Note:  Tournament Manager does not calculate handicaps for golfers based on what they shot in previous rounds...these "different" handicaps would have to be typed in.  Tournament Manager calculates points for the round using whatever handicap the golfer has for the round.

For more information, please refer to Tournament Parameters and Using the Tournament Sheet.