Exhibit 8.1 - List of Subsidiaries of Santander UK plc as at 31 December 2012



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



---

|   |  |                                                       |  |               
|-- |  | ----------------------------------------------------- |  | --------------
|60 |  | Cater Allen Lloyds Holdings Limited                  |  | United Kingdom
|61 |  | Cater Allen Syndicate Management Limited              |  | United Kingdom
|62 |  | Charta Leasing No.1 Limited                           |  | United Kingdom
|63 |  | Charta Leasing No.2 Limited                           |  | United Kingdom
|64 |  | First National Motor Business Limited                 |  | United Kingdom
|65 |  | First National Motor Contracts Limited                |  | United Kingdom
|66 |  | First National Motor Facilities Limited               |  | United Kingdom
|67 |  | First National Motor Finance Limited                  |  | United Kingdom
|68 |  | First National Motor Leasing Limited                  |  | United Kingdom
|69 |  | First National Motor plc                              |  | United Kingdom
|70 |  | First National Tricity Finance Limited                |  | United Kingdom
|71 |  | Hyundai Capital UK Limited                            |  | United Kingdom
|72 |  | Insurance Funding Solutions Limited                   |  | United Kingdom
|73 |  | Liquidity Import Finance Limited                      |  | United Kingdom
|74 |  | Liquidity Limited                                     |  | United Kingdom
|75 |  | Mitre Capital Partners Limited                        |  | United Kingdom
|76 |  | PSA Finance PLC                                       |  | United Kingdom
|77 |  | Santander (UK) Group Pension Schemes Trustees Limited |  | United Kingdom
|78 |  | Santander Asset Finance (December) Limited            |  | United Kingdom
|79 |  | Santander Asset Finance plc                           |  | United Kingdom
|80 |  | Santander Cards Ireland Limited                       |  | Ireland       
|81 |  | Santander Cards Limited                               |  | United Kingdom
|82 |  | Santander Cards UK Limited                            |  | United Kingdom
|83 |  | Santander Consumer (UK) plc                           |  | United Kingdom
|84 |  | Santander Consumer Credit Services Limited            |  | United Kingdom
|85 |  | Santander Estates Limited                             |  | United Kingdom
|86 |  | Santander Global Consumer Finance Limited             |  | United Kingdom
|87 |  | Santander Guarantee Company                           |  | United Kingdom
|88 |  | Santander Private Banking UK Limited                  |  | United Kingdom
|89 |  | Santander Secretariat Services Limited                |  | United Kingdom
|90 |  | Santander UK Foundation Limited                       |  | United Kingdom
|91 |  | Scottish Mutual Pensions Limited                      |  | United Kingdom
|92 |  | Sheppards Moneybrokers Limited                        |  | United Kingdom
|93 |  | Solarlaser Limited                                    |  | United Kingdom
|94 |  | Sovereign Spirit Limited                              |  | Bermuda       
|95 |  | The Alliance & Leicester Corporation Limited          |  | United Kingdom
|96 |  | Tuttle & Son Limited                                  |  | United Kingdom
|97 |  | Viking Collection Services Limited                    |  | United Kingdom
|98 |  | Whitewick Limited                                     |  | Jersey