diff --git a/.rubocop.yml b/.rubocop.yml
index aefb24e0b5d1f27639620484627ada7d30ef01f7..c99d3d0b6ab5ca8ee3ad7a95ca730460bc839048 100644
--- a/.rubocop.yml
+++ b/.rubocop.yml
@@ -266,6 +266,11 @@ Rails/IndexBy:
 Rails/UniqueValidationWithoutIndex:
   Enabled: false
 
+Rails/HelperInstanceVariable:
+  Include:
+    - app/helpers/**/*.rb
+    - ee/app/helpers/**/*.rb
+
 # GitLab ###################################################################
 
 Gitlab/ModuleWithInstanceVariables:
diff --git a/.rubocop_todo.yml b/.rubocop_todo.yml
index e4db93d1602b2edcf0cc03b89772dedbefb9d510..d068386ddb76154d308bf6c840a8f72bd03826a7 100644
--- a/.rubocop_todo.yml
+++ b/.rubocop_todo.yml
@@ -90,12 +90,6 @@ Rails/CreateTableWithTimestamps:
 Rails/HasManyOrHasOneDependent:
   Enabled: false
 
-# Offense count: 537
-# Configuration parameters: Include.
-# Include: app/helpers/**/*.rb
-Rails/HelperInstanceVariable:
-  Enabled: false
-
 # Offense count: 47
 # Cop supports --auto-correct.
 Rails/IndexWith:
diff --git a/.rubocop_todo/rails/helper_instance_variable.yml b/.rubocop_todo/rails/helper_instance_variable.yml
new file mode 100644
index 0000000000000000000000000000000000000000..8a1a6093c3daedf066101448c7c2fbcf1763f7c3
--- /dev/null
+++ b/.rubocop_todo/rails/helper_instance_variable.yml
@@ -0,0 +1,85 @@
+---
+Rails/HelperInstanceVariable:
+  # Offense count: 671
+  # Temporarily disabled due to too many offenses
+  Enabled: false
+  Exclude:
+    - 'app/helpers/admin/user_actions_helper.rb'
+    - 'app/helpers/application_helper.rb'
+    - 'app/helpers/application_settings_helper.rb'
+    - 'app/helpers/award_emoji_helper.rb'
+    - 'app/helpers/blob_helper.rb'
+    - 'app/helpers/boards_helper.rb'
+    - 'app/helpers/branches_helper.rb'
+    - 'app/helpers/breadcrumbs_helper.rb'
+    - 'app/helpers/broadcast_messages_helper.rb'
+    - 'app/helpers/ci/builds_helper.rb'
+    - 'app/helpers/ci/jobs_helper.rb'
+    - 'app/helpers/commits_helper.rb'
+    - 'app/helpers/compare_helper.rb'
+    - 'app/helpers/diff_helper.rb'
+    - 'app/helpers/emails_helper.rb'
+    - 'app/helpers/environments_helper.rb'
+    - 'app/helpers/events_helper.rb'
+    - 'app/helpers/explore_helper.rb'
+    - 'app/helpers/feature_flags_helper.rb'
+    - 'app/helpers/form_helper.rb'
+    - 'app/helpers/graph_helper.rb'
+    - 'app/helpers/groups_helper.rb'
+    - 'app/helpers/icons_helper.rb'
+    - 'app/helpers/ide_helper.rb'
+    - 'app/helpers/import_helper.rb'
+    - 'app/helpers/integrations_helper.rb'
+    - 'app/helpers/issuables_description_templates_helper.rb'
+    - 'app/helpers/issuables_helper.rb'
+    - 'app/helpers/issues_helper.rb'
+    - 'app/helpers/labels_helper.rb'
+    - 'app/helpers/markup_helper.rb'
+    - 'app/helpers/merge_requests_helper.rb'
+    - 'app/helpers/mirror_helper.rb'
+    - 'app/helpers/nav_helper.rb'
+    - 'app/helpers/notes_helper.rb'
+    - 'app/helpers/operations_helper.rb'
+    - 'app/helpers/page_layout_helper.rb'
+    - 'app/helpers/projects_helper.rb'
+    - 'app/helpers/releases_helper.rb'
+    - 'app/helpers/routing/projects_helper.rb'
+    - 'app/helpers/routing/pseudonymization_helper.rb'
+    - 'app/helpers/routing/snippets_helper.rb'
+    - 'app/helpers/search_helper.rb'
+    - 'app/helpers/selects_helper.rb'
+    - 'app/helpers/startupjs_helper.rb'
+    - 'app/helpers/submodule_helper.rb'
+    - 'app/helpers/tab_helper.rb'
+    - 'app/helpers/tags_helper.rb'
+    - 'app/helpers/timeboxes_helper.rb'
+    - 'app/helpers/tree_helper.rb'
+    - 'app/helpers/users_helper.rb'
+    - 'app/helpers/web_ide_button_helper.rb'
+    - 'app/helpers/webpack_helper.rb'
+    - 'app/helpers/wiki_helper.rb'
+    - 'ee/app/helpers/ee/application_helper.rb'
+    - 'ee/app/helpers/ee/boards_helper.rb'
+    - 'ee/app/helpers/ee/feature_flags_helper.rb'
+    - 'ee/app/helpers/ee/form_helper.rb'
+    - 'ee/app/helpers/ee/graph_helper.rb'
+    - 'ee/app/helpers/ee/groups/group_members_helper.rb'
+    - 'ee/app/helpers/ee/groups_helper.rb'
+    - 'ee/app/helpers/ee/integrations_helper.rb'
+    - 'ee/app/helpers/ee/kerberos_spnego_helper.rb'
+    - 'ee/app/helpers/ee/labels_helper.rb'
+    - 'ee/app/helpers/ee/lock_helper.rb'
+    - 'ee/app/helpers/ee/merge_requests_helper.rb'
+    - 'ee/app/helpers/ee/mirror_helper.rb'
+    - 'ee/app/helpers/ee/namespace_storage_limit_alert_helper.rb'
+    - 'ee/app/helpers/ee/notes_helper.rb'
+    - 'ee/app/helpers/ee/operations_helper.rb'
+    - 'ee/app/helpers/ee/projects/security/configuration_helper.rb'
+    - 'ee/app/helpers/ee/projects_helper.rb'
+    - 'ee/app/helpers/ee/search_helper.rb'
+    - 'ee/app/helpers/ee/selects_helper.rb'
+    - 'ee/app/helpers/ee/subscribable_banner_helper.rb'
+    - 'ee/app/helpers/ee/wiki_helper.rb'
+    - 'ee/app/helpers/path_locks_helper.rb'
+    - 'ee/app/helpers/projects/security/discover_helper.rb'
+    - 'ee/app/helpers/seats_count_alert_helper.rb'