Will, first of all, the tail wheel locating hole. This is probably 'flashed over', which could have been opened before joing the fuselage halves. Now, make a hole (carefully) with a small drill if you have one, or the point of your scalpel or craft knife. Make this just ever so slightly larger than the locating 'peg' at the end of the tail wheel leg.
Now, the main wheel wells.
I'm afraid this kit has its origins in the second ever kit, and the very first aircraft kit Airfix produced, back in the early 1950's !! (I built it then - a few times!!). It was designed to be built with the undercarriage in the 'Down' position, and the original instructions advised to leave off the wheels, and paint the inside of the wheel wells black, where the 'axle' would form the shape of the wheel, making it look like the wheels were inside the bays.
Airfix now have a much better Spit MkIX in this scale, but I believe yours is from the 'Dogfight Doubles' kit, originally released in the 1960's, which still uses the old Spit and Bf110.