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Showing content from https://learn.microsoft.com/en-us/dotnet/api/system.datetimeoffset.touniversaltime below:

DateTimeOffset.ToUniversalTime Method (System) | Microsoft Learn

public:
 DateTimeOffset ToUniversalTime();

public DateTimeOffset ToUniversalTime();

member this.ToUniversalTime : unit -> DateTimeOffset

Public Function ToUniversalTime () As DateTimeOffset

Returns

An object that represents the date and time of the current DateTimeOffset object converted to Coordinated Universal Time (UTC).

Examples

The following example calls the ToUniversalTime method to convert a local time and several other times to Coordinated Universal Time (UTC).

DateTimeOffset localTime, otherTime, universalTime;

// Define local time in local time zone
localTime = new DateTimeOffset(new DateTime(2007, 6, 15, 12, 0, 0));
Console.WriteLine("Local time: {0}", localTime);
Console.WriteLine();

// Convert local time to offset 0 and assign to otherTime
otherTime = localTime.ToOffset(TimeSpan.Zero);
Console.WriteLine("Other time: {0}", otherTime);
Console.WriteLine("{0} = {1}: {2}",
                  localTime, otherTime,
                  localTime.Equals(otherTime));
Console.WriteLine("{0} exactly equals {1}: {2}",
                  localTime, otherTime,
                  localTime.EqualsExact(otherTime));
Console.WriteLine();

// Convert other time to UTC
universalTime = localTime.ToUniversalTime();
Console.WriteLine("Universal time: {0}", universalTime);
Console.WriteLine("{0} = {1}: {2}",
                  otherTime, universalTime,
                  universalTime.Equals(otherTime));
Console.WriteLine("{0} exactly equals {1}: {2}",
                  otherTime, universalTime,
                  universalTime.EqualsExact(otherTime));
Console.WriteLine();
// The example produces the following output to the console:
//    Local time: 6/15/2007 12:00:00 PM -07:00
//
//    Other time: 6/15/2007 7:00:00 PM +00:00
//    6/15/2007 12:00:00 PM -07:00 = 6/15/2007 7:00:00 PM +00:00: True
//    6/15/2007 12:00:00 PM -07:00 exactly equals 6/15/2007 7:00:00 PM +00:00: False
//
//    Universal time: 6/15/2007 7:00:00 PM +00:00
//    6/15/2007 7:00:00 PM +00:00 = 6/15/2007 7:00:00 PM +00:00: True
//    6/15/2007 7:00:00 PM +00:00 exactly equals 6/15/2007 7:00:00 PM +00:00: True

// Define local time in local time zone
let localTime = DateTimeOffset(DateTime(2007, 6, 15, 12, 0, 0))
printfn $"Local time: {localTime}\n"

// Convert local time to offset 0 and assign to otherTime
let otherTime = localTime.ToOffset TimeSpan.Zero
printfn $"Other time: {otherTime}"
printfn $"{localTime} = {otherTime}: {localTime.Equals otherTime}"                    
printfn $"{localTime} exactly equals {otherTime}: {localTime.EqualsExact otherTime}\n"

// Convert other time to UTC
let universalTime = localTime.ToUniversalTime()
printfn $"Universal time: {universalTime}"
printfn $"{otherTime} = {universalTime}: {universalTime.Equals otherTime}"                    
printfn $"{otherTime} exactly equals {universalTime}: {universalTime.EqualsExact otherTime}\n"

// The example produces the following output to the console:
//    Local time: 6/15/2007 12:00:00 PM -07:00
//
//    Other time: 6/15/2007 7:00:00 PM +00:00
//    6/15/2007 12:00:00 PM -07:00 = 6/15/2007 7:00:00 PM +00:00: True
//    6/15/2007 12:00:00 PM -07:00 exactly equals 6/15/2007 7:00:00 PM +00:00: False
//
//    Universal time: 6/15/2007 7:00:00 PM +00:00
//    6/15/2007 7:00:00 PM +00:00 = 6/15/2007 7:00:00 PM +00:00: True
//    6/15/2007 7:00:00 PM +00:00 exactly equals 6/15/2007 7:00:00 PM +00:00: True

Dim localTime, otherTime, universalTime As DateTimeOffset
 
' Define local time in local time zone
localTime = New DateTimeOffset(#6/15/2007 12:00:00PM#)
Console.WriteLine("Local time: {0}", localTime)
Console.WriteLine()

' Convert local time to offset 0 and assign to otherTime
otherTime = localTime.ToOffset(TimeSpan.Zero)
Console.WriteLine("Other time: {0}", otherTime)
Console.WriteLine("{0} = {1}: {2}", _
                  localTime, otherTime, _
                  localTime.Equals(otherTime))
Console.WriteLine("{0} exactly equals {1}: {2}", _ 
                  localTime, otherTime, _
                  localTime.EqualsExact(otherTime))
Console.WriteLine()
                  
' Convert other time to UTC
universalTime = localTime.ToUniversalTime() 
Console.WriteLine("Universal time: {0}", universalTime)
Console.WriteLine("{0} = {1}: {2}", _
                  otherTime, universalTime, _ 
                  universalTime.Equals(otherTime))
Console.WriteLine("{0} exactly equals {1}: {2}", _ 
                  otherTime, universalTime, _
                  universalTime.EqualsExact(otherTime))
Console.WriteLine()
' The example produces the following output to the console:
'    Local time: 6/15/2007 12:00:00 PM -07:00
'    
'    Other time: 6/15/2007 7:00:00 PM +00:00
'    6/15/2007 12:00:00 PM -07:00 = 6/15/2007 7:00:00 PM +00:00: True
'    6/15/2007 12:00:00 PM -07:00 exactly equals 6/15/2007 7:00:00 PM +00:00: False
'    
'    Universal time: 6/15/2007 7:00:00 PM +00:00
'    6/15/2007 7:00:00 PM +00:00 = 6/15/2007 7:00:00 PM +00:00: True
'    6/15/2007 7:00:00 PM +00:00 exactly equals 6/15/2007 7:00:00 PM +00:00: True

Remarks

This method returns a DateTimeOffset object whose Offset property is set to zero.

Both the value of the current DateTimeOffset object and the value of the DateTimeOffset object returned by the method call represent the same point in time. That is, if both are passed to the DateTimeOffset.Equals(DateTimeOffset, DateTimeOffset) method, the method will return true.