You should be fine with 1/4" tube in low pressure sections, you will need 5/16 in high pressure sections:

therefore, tank to surge can be 1/4 no worries
from fuel pressure regulator (on fuel rail) back to tank is low pressure also so can be 1/4

the only place that needs to be 5/16 is from the outlet of your high pressure pump to the fuel rail (including through any filters along the way)

reason:
high pressure in a small fuel line over a decent distance results in significant pressure drop
low pressure in a small fuel line will not reduce in flow anywhere near as significantly (in fact it just flows faster than it would in a bigger pipe)

on the subject of filters, typically you would have one before the high pressure pump so that it doesnt get damaged and one after the high pressure pump so that if the pump does wear/get damaged nothing damaging gets to the injectors