I've just changed my rear discs (and pads) and thought I would add my experience for anyone else, like me, who found this thread when looking for help.
It seems the above hub cutout is not a sure thing, mine did not have them (2004 PD130 Avant, 245mm rear discs). I was not comfortable forcing the new discs onto the hub with the carriers in place, as damaging the new discs (however unlikely) would defeat the point in changing them.
The carrier bolts are so tough because corrosion occurs at both ends of the bolt; the head end, and the tip end because it's exposed behind the disc (see above). To compound the problem, access is poor. You can get a 1/2" drive breaker bar with a 8mm hex socket bit on the top bolt (just), but not the lower. The lower shock mount is square in the way. If you had a 1/4" or maybe 3/8" drive breaker bar with the socket bit, you might have more success.
I tried WD40, Plug Gas and ATF/acetone at first. I only realised that the bolt tip corrodes after taking my disc all the way off. If you're reading this in the future; lift your old disc up/off as far as possible, and get your penetrating fluid up/down behind the disc onto the ends of the carrier bolts.
I managed to get the top bolts on both sides using a blow torch (make sure you get a small one with a long nozzle, it's tight in there and the top bolt is between the brake line and the ABS sensor...). Make sure you get a suitable sheet of metal to shield the brake line/anything you don't want to toast.
I never got the lower carrier bolts off. I tried heat with Plug Gas and ATF/acetone between heating sessions. I even tried a few choice swear words. I feel if you could get a breaker bar on it, you could crack it. But with an allen key (and ring spanner for leverage) it wasn't going anywhere.
Once you get either the lower or top bolt off a caliper carrier, you can simply hammer the carrier over, swivelling it on the bolt that has stayed in. This allows the discs to come out and new in. See above.
tl;dr: You only need to get one carrier bolt off, I would recommend the top one, and then swivel the carrier.