Basically, the UK is required by treaty with RoI to not impose a border between the RoI (not part of the UK) and Northern Ireland (part of the UK). And the UK wants to erect a border between the UK and the EU. So, do they break the treaty with RoI potentially causing The Troubles [1] to come back? Or does Northern Ireland effectively leave the UK? Or does the UK allow the EU to require that Northern Ireland and the UK by extension to conform to the trade rules the EU made and will make?
They can only pick one, and they don't want to pick any of them.
[0] https://www.youtube.com/watch?v=J1Yv24cM2os [1] https://en.wikipedia.org/wiki/The_Troubles