diff --git a/.rubocop_todo.yml b/.rubocop_todo.yml
index 9ddf050c9a2bdddc02ee6aaf8072556d8c6d6e1b..3e1460959ad997b5709d84c858f722f9fac81cb5 100644
--- a/.rubocop_todo.yml
+++ b/.rubocop_todo.yml
@@ -48,13 +48,6 @@ Rails/MailerName:
   Exclude:
     - 'app/mailers/notify.rb'
 
-# Offense count: 44
-# Cop supports --auto-correct.
-# Configuration parameters: EnforcedStyle.
-# SupportedStyles: exists, where
-Rails/WhereExists:
-  Enabled: false
-
 # Offense count: 42
 # Cop supports --auto-correct.
 Style/CaseLikeIf:
diff --git a/.rubocop_todo/rails/where_exists.yml b/.rubocop_todo/rails/where_exists.yml
new file mode 100644
index 0000000000000000000000000000000000000000..00ff82d137e590206040b89b21b0515efb134968
--- /dev/null
+++ b/.rubocop_todo/rails/where_exists.yml
@@ -0,0 +1,45 @@
+---
+# Cop supports --auto-correct.
+Rails/WhereExists:
+  # Offense count: 48
+  # Temporarily disabled due to too many offenses
+  Enabled: false
+  Exclude:
+    - 'app/models/application_setting/term.rb'
+    - 'app/models/ci/pipeline_artifact.rb'
+    - 'app/models/ci/ref.rb'
+    - 'app/models/clusters/agent.rb'
+    - 'app/models/concerns/has_wiki.rb'
+    - 'app/models/concerns/noteable.rb'
+    - 'app/models/container_repository.rb'
+    - 'app/models/design_management/design.rb'
+    - 'app/models/group.rb'
+    - 'app/models/group_deploy_token.rb'
+    - 'app/models/label.rb'
+    - 'app/models/lfs_object.rb'
+    - 'app/models/merge_request_diff.rb'
+    - 'app/models/namespace.rb'
+    - 'app/models/onboarding_progress.rb'
+    - 'app/models/project.rb'
+    - 'app/models/protected_branch/push_access_level.rb'
+    - 'app/services/projects/transfer_service.rb'
+    - 'app/services/todos/destroy/unauthorized_features_service.rb'
+    - 'db/migrate/20210422195929_create_elastic_reindexing_slices.rb'
+    - 'ee/app/models/approval_merge_request_rule_source.rb'
+    - 'ee/app/models/concerns/ee/protected_ref_access.rb'
+    - 'ee/app/models/ee/epic.rb'
+    - 'ee/app/models/ee/group_member.rb'
+    - 'ee/app/models/ee/milestone_release.rb'
+    - 'ee/app/models/geo_node.rb'
+    - 'ee/app/models/merge_requests/external_status_check.rb'
+    - 'ee/app/models/merge_train.rb'
+    - 'ee/app/workers/concerns/elastic/indexing_control.rb'
+    - 'lib/gitlab/auth.rb'
+    - 'lib/gitlab/checks/matching_merge_request.rb'
+    - 'lib/gitlab/database/partitioning/detached_partition_dropper.rb'
+    - 'spec/lib/bulk_imports/projects/pipelines/snippets_repository_pipeline_spec.rb'
+    - 'spec/migrations/recreate_index_security_ci_builds_on_name_and_id_parser_features_spec.rb'
+    - 'spec/migrations/recreate_index_security_ci_builds_on_name_and_id_parser_with_new_features_spec.rb'
+    - 'spec/models/user_spec.rb'
+    - 'spec/services/clusters/cleanup/service_account_service_spec.rb'
+    - 'spec/services/clusters/destroy_service_spec.rb'