It can be used with a playful tone like Ellen already suggested. However, it is not always that complicated. In most cases, it is used in a straightforward way, which is widely seen in email exchanges at workplace. For example, in my work (college professor), when I forward some information on school events or scholarship application to my students or colleagues, I will just put “FYI” before the forwarded message. When you have nothing to say about the forwarded message other than just sending it out, it is very convenient to use “FYI”. It is also very common to include it in the email subject. It is true that humor is the most difficult/risky thing to learn in a foreign language. But don’t think FYI is very hard to use or non-native speaker should not use it often : )