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The three subreasons were being dealt with as follows

8  - time only => convert time; read clock & convert that; mix; to UTC; set
15 - date only => convert date; to UTC; set
24 - both      => convert both; to UTC; set

So subreason 15 ended up setting the clock with the UTC date not taking into account any rollover/under due to the timezone. Now, the behaviour is

15 - date only => convert date; read clock & convert that; mix; to UTC; set

An example program to illustrate this is

 DIM block 128
 REM Example boundary case for -ve timezone
 REM *config.timezone -5
 REM TIME$="Sun,01 Jan 2013.19:01:00"

 REM Example boundary case for +ve timezone
 *config.timezone 5
 TIME$="Sun,01 Jan 2013.04:59:00"

 PRINT"Local => ";TIME$
 FOR i = 1 TO 31
  block?0=15
  $(block+1)="Sun,"+RIGHT$("0"+STR$i,2)+" Jan 2013"+CHR$0
  SYS"OS_Word",15,block
  OSCLI"echo <sys$time> <sys$date> <sys$year>"
 NEXT

Fault originates in Kernel-4_63-1_1_2_2.
Fixes ticket #230.

Version 5.35, 4.79.2.185. Tagged as 'Kernel-5_35-4_79_2_185'