The oil filter on the RB26DETT engine is located underneath the intake plenum, in between a jumble of cables and pipes. It's also quite close to the inner wing, which makes it very difficult to get in and remove, especially when it has been over tightened on the last service. The only way you can really unscrew it is to reach in with your left hand and twist.
Unfortunately, my left wrist is significantly weaker than most due to the injuries I sustained a few years ago in a car crash. This means that I cannot undo the filter without a lot of help.
My brother in law and myself fitted a Greddy Oil Filter Relocation Kit which will make oil changes much easier for me. This is a simple modification which places a block on the engine connect via two hoses to another block into which the filter attaches. This second block can be mounted in the engine bay where it is much more accessible.
These pictures show the location of the filter (the blue cylinder above the + and to the left of the orange dip stick) on the standard engine. The second picture shows my brother in law demonstrating removal of the standard filter and the final picture shows the relocation kit installed and the new home of the oil filter next to the washer bottle. So much easier to change!