S40 2.4i L5-2.4L VIN 38 B5244S4 (2008)
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Unscrew the two external clips at the front edge/bottom edge of the sill trim panel on the tailgate.
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Pry up one of the corners of the sill trim panel using a weatherstrip tool so that the two clips at that end release.
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Pull up the sill trim panel at the other end so that the remaining two clips release. Remove the sill trim panel.
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Remove the three clips that hold the right-hand side panel in the bodywork.
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Unhook the side panel from the mounting on the underneath of the parcel shelf.
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Unhook the side panel from the rear load securing eyelet. Lift out the side panel.
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Remove the four screws for the bumper. The screws are underneath the bumper and on the sides at the bottom of the tailgate opening.