Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?
Annotations already declare readOnlyHint=true, destructiveHint=false and openWorldHint=true, so the safety profile is covered. The description adds useful disclosure of what is returned (boxes 1-9 plus an HMRC submission flag), but says nothing about HMRC connectivity failures, historical period limits, or how unsubmitted periods are represented.
Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.