Hi Natalia,
You can easily specify soil layers with depth - if you are using either the Richards or Gravity UZ methods.
To do so, click on the [Insert] icon in the Soil Profil pane of the UZ Soil Profile Definition dialog.
The UZ module in MIKE SHE is purely 1D vertical. Once infiltration reaches the groundwater table, the water can flow laterally.
So, no, if the upper UZ layers do not communicate laterally with neighbouring columns - even if they are saturated.
Cheers,
Douglas