On screw holes that small you really need a drill press with a vice mounted on it. Align the bit then drill the hole, remove drill bit and install the tap. Turn the drill by hand with slight down pressure on tap till it starts. Doing it like this assures that the tap is perfectly aligned and vertical with the hole drilled for it and stays that way. Plus gives you complete control. If you feel it bind, back off a turn and then go forward. The number 1 cause of broken taps is misalignment.
A small broken tap in a frame or receiver would suck.
I keep thinking of setting a battery powered drill up in a press stand with a small vice, because battery powered drills have clutches and reverse.
Cheers, thanks for the tips, but I've drill and tapped before, its the small size that I'm worried about, I have got a 3 bit set of taps for the size I need. It's this small size that could also make the tap break. Slow and sure would be the way to go…
