Exhibit 8.1 - List of Subsidiaries of Santander UK plc as at 31 December 2011



|   |  |                                                               |  |               
|-- |  | ------------------------------------------------------------- |  | --------------
|   |  | Company Name                                                  |  | Domicile      
|1  |  | 2 & 3 Triton Limited                                          |  | United Kingdom
|2  |  | A & L CF (Guernsey) Limited                                   |  | Guernsey      
|3  |  | A & L CF (Jersey) Limited                                     |  | Jersey        
|4  |  | A & L CF (Jersey) No.2 Limited                                |  | Jersey        
|5  |  | A & L CF December (1) Limited                                 |  | United Kingdom
|6  |  | A & L CF December (10) Limited                                |  | United Kingdom
|7  |  | A & L CF December (11) Limited                                |  | United Kingdom
|8  |  | A & L CF June (1) Limited                                     |  | United Kingdom
|9  |  | A & L CF June (2) Limited                                     |  | United Kingdom
|10 |  | A & L CF June (3) Limited                                     |  | United Kingdom
|11 |  | A & L CF June (8) Limited                                     |  | United Kingdom
|12 |  | A & L CF March (1) Limited                                    |  | United Kingdom
|13 |  | A & L CF March (5) Limited                                    |  | United Kingdom
|14 |  | A & L CF March (6) Limited                                    |  | United Kingdom
|15 |  | A & L CF September (3) Limited                                |  | United Kingdom
|16 |  | A & L CF September (4) Limited                                |  | United Kingdom
|17 |  | A & L CF September (5) Limited                                |  | United Kingdom
|18 |  | A&L Services Limited                                          |  | United Kingdom
|19 |  | A N (123) plc                                                 |  | United Kingdom
|20 |  | Abbey Business Services (India) Private Limited               |  | India         
|21 |  | Abbey Covered Bonds LLP                                       |  | United Kingdom
|22 |  | Abbey National (America) Holdings Inc.                        |  | United States 
|23 |  | Abbey National (America) Holdings Limited                     |  | United Kingdom
|24 |  | Abbey National (Holdings) Limited                             |  | United Kingdom
|25 |  | Abbey National American Investments Limited                   |  | United Kingdom
|26 |  | Abbey National Beta Investments Limited                       |  | United Kingdom
|27 |  | Abbey National Business Office Equipment Leasing Limited      |  | United Kingdom
|28 |  | Abbey National Financial Investments 3 B.V.                   |  | Netherlands   
|29 |  | Abbey National Financial Investments 4 B.V.                   |  | Netherlands   
|30 |  | Abbey National GP (Jersey) Limited                            |  | Jersey        
|31 |  | Abbey National Group Pension Schemes Trustees Limited         |  | United Kingdom
|32 |  | Abbey National International Limited                          |  | Jersey        
|33 |  | Abbey National Investments                                    |  | United Kingdom
|34 |  | Abbey National Legacy Holdings Limited                        |  | United Kingdom
|35 |  | Abbey National Legacy Leasing Limited                         |  | United Kingdom
|36 |  | Abbey National Legacy Limited                                 |  | United Kingdom
|37 |  | Abbey National Nominees Limited                               |  | United Kingdom
|38 |  | Abbey National North America Holdings Limited                 |  | United Kingdom
|39 |  | Abbey National North America LLC                              |  | United States 
|40 |  | Abbey National Pension (Escrow Services) Limited              |  | United Kingdom
|41 |  | Abbey National PLP (UK) Limited                               |  | United Kingdom
|42 |  | Abbey National Property Investments                           |  | United Kingdom
|43 |  | Abbey National Securities Inc.                                |  | United States 
|44 |  | Abbey National September Leasing (3) Limited                  |  | United Kingdom
|45 |  | Abbey National Treasury Investments                           |  | United Kingdom
|46 |  | Abbey National Treasury Services (Transport Holdings) Limited |  | United Kingdom
|47 |  | Abbey National Treasury Services Investments Limited          |  | United Kingdom
|48 |  | Abbey National Treasury Services Overseas Holdings            |  | United Kingdom
|49 |  | Abbey National Treasury Services plc                          |  | United Kingdom
|50 |  | Abbey National UK Investments                                 |  | United Kingdom
|51 |  | Abbey Stockbrokers (Nominees) Limited                         |  | United Kingdom
|52 |  | Abbey Stockbrokers Limited                                    |  | United Kingdom
|53 |  | Alliance & Leicester (Holdings) Limited                       |  | United Kingdom
|54 |  | Alliance & Leicester (Jersey) Limited                         |  | United Kingdom
|55 |  | Alliance & Leicester Cash Solutions Limited                   |  | United Kingdom
|56 |  | Alliance & Leicester Commercial Bank plc                      |  | United Kingdom
|57 |  | Alliance & Leicester Commercial Finance (Holdings) plc        |  | United Kingdom
|58 |  | Santander Estates Limited                                     |  | United Kingdom
|59 |  | Alliance & Leicester International Limited                    |  | Isle of Man   



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|    |  |                                                             |  |               
|--- |  | ----------------------------------------------------------- |  | --------------
|60  |  | Alliance & Leicester Investments (Derivatives No.3) Limited |  | United Kingdom
|61  |  | Alliance & Leicester Investments (Derivatives) Limited      |  | United Kingdom
|62  |  | Alliance & Leicester Investments (No.2) Limited             |  | United Kingdom
|63  |  | Alliance & Leicester Investments (No.4) Limited             |  | United Kingdom
|64  |  | Alliance & Leicester Investments Limited                    |  | United Kingdom
|65  |  | Alliance & Leicester Personal Finance Limited               |  | United Kingdom
|66  |  | Alliance & Leicester public limited company                 |  | United Kingdom
|67  |  | Alliance Corporate Services Limited                         |  | United Kingdom
|68  |  | ANITCO LIMITED                                              |  | United Kingdom
|69  |  | CA Premier Banking Limited                                  |  | United Kingdom
|70  |  | Carfax (Guernsey) Limited                                   |  | Guernsey      
|71  |  | Cater Allen Holdings Limited                                |  | United Kingdom
|72  |  | Cater Allen International Limited                           |  | United Kingdom
|73  |  | Cater Allen Limited                                         |  | United Kingdom
|74  |  | Cater Allen Lloyds Holdings Limited                        |  | United Kingdom
|75  |  | Cater Allen Pensions Limited                                |  | United Kingdom
|76  |  | Cater Allen Syndicate Management Limited                    |  | United Kingdom
|77  |  | Charta Leasing No.1 Limited                                 |  | United Kingdom
|78  |  | Charta Leasing No.2 Limited                                 |  | United Kingdom
|79  |  | First National Motor Business Limited                       |  | United Kingdom
|80  |  | First National Motor Contracts Limited                      |  | United Kingdom
|81  |  | First National Motor Facilities Limited                     |  | United Kingdom
|82  |  | First National Motor Finance Limited                        |  | United Kingdom
|83  |  | First National Motor Leasing Limited                        |  | United Kingdom
|84  |  | First National Motor plc                                    |  | United Kingdom
|85  |  | First National Tricity Finance Limited                      |  | United Kingdom
|86  |  | Girobank Carlton Investments Limited                        |  | United Kingdom
|87  |  | Insurance Funding Solutions Limited                         |  | United Kingdom
|88  |  | Liquidity Import Finance Limited                            |  | United Kingdom
|89  |  | Liquidity Limited                                           |  | United Kingdom
|90  |  | Mitre Capital Partners Limited                              |  | United Kingdom
|91  |  | PSA Finance PLC                                             |  | United Kingdom
|92  |  | Retail Financial Services Limited                           |  | United Kingdom
|93  |  | Santander Asset Finance (December) Limited                  |  | United Kingdom
|94  |  | Santander Asset Finance plc                                 |  | United Kingdom
|95  |  | Santander Cards Ireland Limited                             |  | Ireland       
|96  |  | Santander Cards Limited                                     |  | United Kingdom
|97  |  | Santander Cards UK Limited                                  |  | United Kingdom
|98  |  | Santander Consumer (UK) plc                                 |  | United Kingdom
|99  |  | Santander Consumer Credit Services Limited                  |  | United Kingdom
|100 |  | Santander Global Consumer Finance Limited                   |  | United Kingdom
|101 |  | Santander Guarantee Company                                 |  | United Kingdom
|102 |  | Santander Limited                                           |  | United Kingdom
|103 |  | Santander PB UK (Holdings) Limited                          |  | United Kingdom
|104 |  | Santander Private Banking UK Limited                        |  | United Kingdom
|105 |  | Santander UK Foundation Limited                             |  | United Kingdom
|106 |  | Santander UK Loans Limited                                  |  | United Kingdom
|107 |  | Scottish Mutual Pensions Limited                            |  | United Kingdom
|108 |  | Sheppards Moneybrokers Limited                              |  | United Kingdom
|109 |  | Solarlaser Limited                                          |  | United Kingdom
|110 |  | Sovereign Spirit Limited                                    |  | Bermuda       
|111 |  | The Alliance & Leicester Corporation Limited                |  | United Kingdom
|112 |  | The Prepaid Card Company Limited                            |  | United Kingdom
|113 |  | Time Finance Limited                                        |  | United Kingdom
|114 |  | Time Retail Finance Limited                                 |  | United Kingdom
|115 |  | Tuttle & Son Limited                                        |  | United Kingdom
|116 |  | Viking Collection Services Limited                          |  | United Kingdom
|117 |  | Whitewick Limited                                           |  | Jersey