UEFI uses EFI system partition
Linux
Support for GPT in Linux is enabled by turning on the option CONFIG_EFI_PARTITION (EFI GUID Partition Support) during kernel configuration. This option allows Linux to recognize and use GPT disks after the system firmware passes control over the system to Linux.
For reverse compatibility, Linux can use GPT disks in BIOS-based systems for both data storage and booting, as both GRUB 2 and Linux are GPT-aware. Such a setup is usually referred to as BIOS-GPT. As GPT incorporates the protective MBR, a BIOS-based computer can boot from a GPT disk using a GPT-aware boot loader stored in the protective MBR's bootstrap code area. In the case of GRUB, such a configuration requires a BIOS boot partition for GRUB to embed its second-stage code due to absence of the post-MBR gap in GPT partitioned disks (which is taken over by the GPT's Primary Header and Primary Partition Table). Commonly 1 MB in size, this partition's Globally Unique Identifier (GUID) in GPT scheme is 21686148-6449-6E6F-744E-656564454649 and is used by GRUB only in BIOS-GPT setups. From GRUB's perspective, no such partition type exists in case of MBR partitioning. This partition is not required if the system is UEFI-based because no embedding of the second-stage code is needed in that case.UEFI systems can access GPT disks and boot directly from them, which allows Linux to use UEFI boot methods. Booting Linux from GPT disks on UEFI systems involves creation of an EFI system partition (ESP), which contains UEFI applications such as bootloaders, operating system kernels, and utility software. Such a setup is usually referred to as UEFI-GPT, while ESP is recommended to be at least 512 MB in size and formatted with a FAT32 filesystem for maximum compatibility.For backward compatibility, some UEFI implementations also support booting from MBR-partitioned disks through the Compatibility Support Module (CSM) that provides legacy BIOS compatibility. In that case, booting Linux on UEFI systems is the same as on legacy BIOS-based systems.Extensions
Extensions to UEFI can be loaded from virtually any non-volatile storage device attached to the computer. For example, an original equipment manufacturer (OEM) can distribute systems with an EFI system partition on the hard drive, which would add additional functions to the standard UEFI firmware stored on the motherboard's ROM.