Can the tailgate be adjusted so the panel gaps align.  By altering the rubber bump stops it don't make any difference.  Just right hand side low 

Has the tailgate always been twisted, or is it a recent change in alignment? Perhaps it is the hinges that need adjustment.

Not sure.  Only had the car a few weeks.  Just on the right hand side it is slightly raised so the panal and the light cluster do not line up 

The rubber bump stops don't actually touch so they arnt holding it up 

Nevertheless the tailgate should close in alignment with the opening even before the bump stops make contact, so I ask again if the hinges can be adjusted for a better fit?

If they can not then I would be concerned that either the body or the tailgate has been damaged in a crash.

Not sure about the hinges is there any post regarding the adjustment of the hinges thanks 

Not that I know of. You would have to look for yourself or get it checked at a garage

Any news to report Ian?

I spoke to a car body garage and he said it could have been caught by the wind a twisted it.  Learn to live with it I think.  Me being over fussy

If you are not concerned by the appearance and it does not let in the rain, then all's well.