Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?
Annotations already mark the tool read-only and idempotent, so the description does not need to cover safety. It adds useful behavioral context: days are distinct (deduplicated), counted per calendar year, and assessed under the generic 183-day rule, the US SPT weighted formula, and the UK tax-year test; the 'early-warning, not tax advice' qualifier also sets expectations about precision.
Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.