Exhibit 8.1 - List of Subsidiaries of Santander UK plc as at 31 December 2013



|   |  |                                                          |  |               
|-- |  | -------------------------------------------------------- |  | --------------
|   |  | 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 March (5) Limited                               |  | United Kingdom
|11 |  | A & L CF March (6) Limited                               |  | United Kingdom
|12 |  | A & L CF September (3) Limited                           |  | United Kingdom
|13 |  | A & L CF September (4) Limited                           |  | United Kingdom
|14 |  | A & L Services Limited                                   |  | United Kingdom
|15 |  | Abbey Business Services (India) Private Limited          |  | India         
|16 |  | Abbey Covered Bonds LLP                                  |  | United Kingdom
|17 |  | Abbey National (America) Holdings Inc.                   |  | United States 
|18 |  | Abbey National (America) Holdings Limited                |  | United Kingdom
|19 |  | Abbey National Beta Investments Limited                  |  | United Kingdom
|20 |  | Abbey National Business Office Equipment Leasing Limited |  | United Kingdom
|21 |  | Abbey National Capital LP I                              |  | United States 
|22 |  | Abbey National Capital Trust I                           |  | United States 
|23 |  | Abbey National GP (Jersey) Limited                       |  | Jersey        
|24 |  | Abbey National International Limited                     |  | Jersey        
|25 |  | Abbey National Nominees Limited                          |  | United Kingdom
|26 |  | Abbey National North America Holdings Limited            |  | United Kingdom
|27 |  | Abbey National North America LLC                         |  | United States 
|28 |  | Abbey National Pension (Escrow Services) Limited         |  | United Kingdom
|29 |  | Abbey National PLP (UK) Limited                          |  | United Kingdom
|30 |  | Abbey National Property Investments                      |  | United Kingdom
|31 |  | Abbey National Securities Inc.                           |  | United States 
|32 |  | Abbey National Treasury Investments                      |  | United Kingdom
|33 |  | Abbey National Treasury Services Investments Limited     |  | United Kingdom
|34 |  | Abbey National Treasury Services Overseas Holdings       |  | United Kingdom
|35 |  | Abbey National Treasury Services plc                     |  | United Kingdom
|36 |  | Abbey National UK Investments                            |  | United Kingdom
|37 |  | Abbey Stockbrokers (Nominees) Limited                    |  | United Kingdom
|38 |  | Abbey Stockbrokers Limited                               |  | United Kingdom
|39 |  | Alliance & Leicester Cash Solutions Limited              |  | United Kingdom
|40 |  | Alliance & Leicester Commercial Bank plc                 |  | United Kingdom
|41 |  | Alliance & Leicester Investments (Derivatives) Limited   |  | United Kingdom
|42 |  | Alliance & Leicester Investments (No. 2) Limited         |  | United Kingdom
|43 |  | Alliance & Leicester Investments Limited                 |  | United Kingdom
|44 |  | Alliance & Leicester Personal Finance Limited            |  | United Kingdom
|45 |  | Alliance & Leicester Limited                             |  | United Kingdom
|46 |  | ALIL Services Limited                                    |  | Isle of Man   
|47 |  | AN (123) Limited                                         |  | United Kingdom
|48 |  | ANITCO LIMITED                                           |  | United Kingdom
|49 |  | Carfax (Guernsey) Limited                                |  | Guernsey      
|50 |  | Cater Allen Holdings Limited                             |  | United Kingdom
|51 |  | Cater Allen International Limited                        |  | United Kingdom
|52 |  | Cater Allen Limited                                      |  | United Kingdom
|53 |  | Cater Allen Lloyds Holdings Limited                     |  | United Kingdom
|54 |  | Cater Allen Syndicate Management Limited                 |  | United Kingdom
|55 |  | First National Motor Business Limited                    |  | United Kingdom
|56 |  | First National Motor Contracts Limited                   |  | United Kingdom
|57 |  | First National Motor Facilities Limited                  |  | United Kingdom
|58 |  | First National Motor Finance Limited                     |  | United Kingdom
|59 |  | First National Motor Leasing Limited                     |  | United Kingdom
|60 |  | First National Motor plc                                 |  | United Kingdom
|61 |  | First National Tricity Finance Limited                   |  | United Kingdom



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|   |  |                                                       |  |               
|-- |  | ----------------------------------------------------- |  | --------------
|62 |  | Hyundai Capital UK Limited                            |  | United Kingdom
|63 |  | Insurance Funding Solutions Limited                   |  | United Kingdom
|64 |  | Liquidity Limited                                     |  | United Kingdom
|65 |  | PSA Finance PLC                                       |  | United Kingdom
|66 |  | Santander (UK) Group Pension Schemes Trustees Limited |  | United Kingdom
|67 |  | Santander Asset Finance (December) Limited            |  | United Kingdom
|68 |  | Santander Asset Finance plc                           |  | United Kingdom
|69 |  | Santander Cards Ireland Limited                       |  | Ireland       
|70 |  | Santander Cards Limited                               |  | United Kingdom
|71 |  | Santander Cards UK Limited                            |  | United Kingdom
|72 |  | Santander Consumer (UK) plc                           |  | United Kingdom
|73 |  | Santander Consumer Credit Services Limited            |  | United Kingdom
|74 |  | Santander Equity Investments Limited                  |  | United Kingdom
|75 |  | Santander Estates Limited                             |  | United Kingdom
|76 |  | Santander Global Consumer Finance Limited             |  | United Kingdom
|77 |  | Santander Guarantee Company                           |  | United Kingdom
|78 |  | Santander Lending Limited                             |  | United Kingdom
|79 |  | Santander Private Banking UK Limited                  |  | United Kingdom
|80 |  | Santander Secretariat Services Limited                |  | United Kingdom
|81 |  | Santander UK Foundation Limited                       |  | United Kingdom
|82 |  | Sheppards Moneybrokers Limited                        |  | United Kingdom
|83 |  | Solarlaser Limited                                    |  | United Kingdom
|84 |  | Sovereign Spirit Limited                              |  | Bermuda       
|85 |  | The Alliance & Leicester Corporation Limited          |  | United Kingdom
|86 |  | Tuttle & Son Limited                                  |  | United Kingdom
|87 |  | Viking Collection Services Limited                    |  | United Kingdom
|88 |  | Whitewick Limited                                     |  | Jersey