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HMRC internal manual

VAT Postal Services

Tailor-made incentives (TMIs)

TMIs are a postage credit on a proportion of a customers mailing, to be used against a future mailing (supply) and are offered by Royal Mail as an incentive to customers to try using Royal Mail’s products in an innovative way. A TMI is not therefore a product in itself. Accordingly the liability of both the initial supply and the subsequent discounted supply depend on their individual status.