PS
I realize I have committed the all-too-common sin of asking for information which I should perhaps have first looked up myself. The up side is that the many see potentially useful material rather than just the one.
I looked out my single 5/16" 24 UNF thread-forming tap and ran all three methods of determining the correct tap drill size with results varying between 7.3mm and 7.4mm. This might seem quite a large range but there is the variable of thread depth to consider; I used 75% for the Guhring calculator.
I also checked three other possible hardcopy sources:
Machinery's Handbook 1943 – apparently unknown then
Newnes Mechanical Engineer's Pocket Book 1997 – not mentioned
Tubal Cain's Handbook – not mentioned so far as I could see but he was very keen on the correct size for conventional taps
Harold Hall's Data Book (WPS 42) – he calls them fluteless and gives 7.3mm
Now off to the workshop to form a thread with the thought in mind that these taps presumably require a relatively large degree of axial pressure.