Microsoft (NSDQ: MSFT) is cutting two percent of its 2,700 jobs in the UK (that’s about 54), as part of the 800 global cuts announced by Redmond on Wednesday.

No word on which units affected.

A Microsoft statement tells us: “A number of UK positions are affected, representing about two percent of the 2,700 people currently based in the UK.  We are working closely with affected employees to help them through this difficult transition.

“While job eliminations are always difficult, we need to ensure that our investments are aligned to current and future revenue opportunities. We believe in the strength of the company, our ability to continue delivering value to customers and our approach to long-term growth.”

Microsoft already cut 58 UK jobs in January amongst 5,800 global cuts, and a further five percent of its 2,880 staff in May in a related, second wave.

The statement continued: “Earlier this year, we announced that, in order to reduce costs, increase efficiency and prioritise our focus areas, we would eliminate approximately 5,000 positions by June 2010.

“Today, we are eliminating around 800 positions spread across multiple businesses and locations and have completed our reduction plan sooner than we had anticipated 11 months ago.  At the same time, we continue to hire in priority areas, but also understand that continuing to manage our businesses closely, as we always do, can mean additional headcount adjustments.”