I would drill from the inside out with a small diameter masonry bit at a slight downwards angle. Go slow when your nearly through so you cut the UPVC slowly and dont push the drill to hard. Even have someone on the outside who can tell you when you start to hit the UPVC. If you use a smaller drill then any breakout on the outside wall should be hidden when you use the bigger drill from the outside in.
Once you have the small hole use a bigger wood / metal drill outside to drill the UPVC to the right size for neatness, then use your correct size masonry bit from the outside in.
If you dont have tools and hiring get an SDS drill if its not much more – hot knife through butter for that size of hole!
I found that those clamp on valves from the kits that cut into the pipe are not great, in the end I put a proper t piece in place then a stop cock after that on the inside.
Also you should have a non-return tap on the outside – I dont know if its the law but its safer.
Once its done you’ll wonder how you lived without an tap!
Oh and other top plumbing tip I got from this site – pour a pint of water outside – see how much mess that made? That should stop your worrying when a bit of water escapes inside!
Edit – for filling round the pipe – I dont usually bother filing the hole – I might dress the inside with a bit of plaster to make it neater but if you ever want to replace the pipe it will be a pain in the hoop if you filled in around it!