UTC+12:00 is an identifier for a +12 hour time offset from UTC.
Kwajalein Atoll, in the Marshall Islands, advanced 24 hours to the eastern hemisphere side of the International Date Line by skipping August 21, 1993.
UTC−12:00 is a time offset that subtracts 12 hours from Coordinated Universal Time (UTC).
UTC−12 is a nautical time zone comprising the high seas between 180° and 172°30′W longitude. Subtract twelve hours from Coordinated Universal Time to obtain the time for this zone. Ships using this time are the last to begin each calendar day.
A number of inhabited islands lie within the longitudinal limits of this time zone, but none of them keeps the date and time of UTC-12. Instead, they keep the time and date (or just the date) of one of the neighbouring zones, usually because they belong, politically, to an island group whose other members lie mostly in the neighbouring time zone.
Since the International Date Line West (IDLW) time-zone represents the last place on earth where any date exists, it is sometimes used for deadlines and referred to as Anywhere on Earth (AoE).
UTC+12:45 is an identifier for a +12:45 time offset from UTC.