According to their website the Royal Mail stopped selling them from December 2011, don't think they can be used anymore in the UK..
I am not certain, but I think IRC's no longer exist. You can go on the Royal Mail's website and buy postage, but whether they accept foreign currency or not, I do not know. One way would be to send the recipient a payment via 'PayPal'. All you need is their email address and you can send them the money to buy the required postage.
Yes. As Jo W has already pointed out, the UK is a UPU member so has to accept them.
I heard that that Royal mail doesn't sell international reply coupons anymore. I am sending a letter to someone in the uk and I have to pay for the return postage. I cannot acquire any uk stamps (i live in canada) so I REALLY need to know if the uk still accepts them (even though they aren't sold anymore)