Sorry Level Attitude, but you've got that completely the wrong way round.
No, I haven't - and your quote from CAP804 supports this.
Yes an IMC Rating and an IR(R) have the same training, test, renewal, etc requirements as each other and they give the same privileges. However whilst an IR(R) is valid in both EASA and Annex II aircraft an IMC Rating is
only valid in Annex II aircraft.
CAP804 clearly states that an IMC Rating can be attached to a Part-FCL Licence
in the form of an IR(R)
Using the term 'IMC Rating' loosely in the club house is fine, but when asking Licensing questions (who may instruct whom and in what) one has to be specific.
Look at your Part-FCL Licence, it will not say that you have an IMC Rating(actually it will also not say that you have an expired "SPA-ME-IR").
Strange as it may seem, I was originally trying to be helpful - Assuming you had both a Part- FCL Licence with and expired IR(R) and a UK Licence with an expired IMC Rating. If you had just Renewed the IMC on the UK Licence you would be limited to only instructing in Annex II aircraft.