Here is a sample piece of code to go from UTC to date.
Form1 has Command1 button and Text1 and Text2 textboxes.
type the UTC value in Text1 and hit the button.
Code:
Option Explicit
Private Function UTCtoDate(utc As Double) as Date
Dim utc0 As Date
Dim mydate As Date
utc0 = DateSerial(1970, 1, 1)
' 86400 = seconds in a day
mydate = CDate(utc / 86400#) + utc0
UTCtoDate = mydate
End Function
Private Sub Command1_Click()
Text2.Text = UTCtoDate(CDbl(Text1.Text))
End Sub