Someone stated that "UTC is Greenwich Mean Time without Daylight Savings time adjustments." This is simply untrue. GMT does not have Dayllight Savings Time. GMT is measured in Greenwich, England (at the Naval Obeservatory) [0 longitude, but not 0 lattitude]. UTC is measured at the equator [0 longitude and 0 lattitude - which happens to lie in the ocean off the cost of Africa].
What difference does it make? It doesn't make a difference in terms of "what time of day is it?" It does, however, make a difference in terms of calculating a year. Now you'd think a year would be measured based upon the location of the center (the core) of the earth, right? When the earth's core is back in the same location it was ~365 days ago, it has been a year. It isn't measured that way. It is measured by a specific location on the earth getting back to the same location (relative to the sun) that it was ~365 days ago. But the period of a day and a year don't divide evenly. Once the earth is back to about where it was a year ago, the earth isn't facing the same direction it was last year, so that spot on the earth isn't facing the same direction it was a year ago. Being further north, Greenwich isn't going to get back to the same spot (relative to the sun) that it was last year at the same time that 0 Lat / 0 Long is. So if you base the definition on Greenwith vs. 0/0, you get a, albeit slightly, different answer to the question "how many days are in a year". To put it another way, when a given spot on the earth gets back to where it was a year ago (relative to the Sun), the core of the earth isn't in the same spot it was a year ago, so what spot you pick matters because the core of the earth is going to be in a different spot (relative to the sun) than it was one year ago, if you pick a different spot on the earth.
Neither UTC nor GMT have daylight savings time. Europe/London time, the timezone that Greenwich resides in, does. But GMT does not. GMT is, what Americans would call a "Standard Time" - i.e. without DST.
Getting back to the question, Epoch time doesn't technically have a timezone. It is based on a particular point in time, which just so happens to line up to an "even" UTC time (at the exact beginning of a year and a decade, etc.). If that concept doesn't fit well in your brain, and if it helps to think of Epoch time as being in UTC, go right ahead. You're in good company and in the grand scheme of things, it really doesn't matter. You ever see those law suits where somoene is awarded $1. It's kind of a "you're right, but it doesn't really matter" type of verdict. If someone sued you for saying Epoch time is in the UTC timezone, they would win $1. That wouldn't buy them a cup of coffee at any Starbucks in any timezone on the planet.