If you have not passed the CPL exams, your instruction is limited to LAPL level. This also includes any ratings which may be included in a LAPL if you are additionally qualified (e.g. the Aerobatic Rating). But an IR(R) cannot be included in a LAPL, so you cannot provide instruction for the IR(R) as the minimum licence level in which an IR(R) can be included is the PPL(A).