UTCTime package:time

This is the simplest representation of UTC. It consists of the day number, and a time offset from midnight. Note that if a day has a leap second added to it, it will have 86401 seconds.
xTyZ [ISO 8601:2004(E) sec. 4.3.2]
addUTCTime a b = a + b
diffUTCTime a b = a - b
Convert SystemTime to UTCTime, matching zero SystemTime to midnight of systemEpochDay UTC.
Convert a time of day in some timezone to a time of day in UTC, together with a day adjustment.