You wont accomplish anything with sandpaper other than tearing up your finger tips, you will need a small HIGH Quality file. You will probably only find the files in a set, and you will need to get them from a specialty tool site/outlet, dont even waste your time looking at auto-zone, sears, walmart etc. NAPA should be able to get you a set, but $$$. another option for a file is a old fashioned points file(it MAY be small enough).
NEVER use a hammer to try and seat splines, they should slide easily.