https://drafts.csswg.org/cssom-view/#dom-htmlelement-offsettop
If the element is the HTML body element or does not have any associated CSS layout box return zero and terminate this algorithm.
<html>
<body id=body></body>
<script>
var body = document.getElementById('body');
var innerBody = document.createElement('body');
body.appendChild(innerBody);
window.alert(innerBody.offsetTop);
window.alert(innerBody.offsetLeft);
</script>
</html>
At the time of writing, Safari, Chrome, and Firefox all output 0 and 0 for this.