Exhibit 8.1  List of Subsidiaries of Santander UK plc as at 31 December 2010
 Company Name
    
    Domicile1
    
    2 & 3 Triton Limited
    
    United Kingdom2
    
    A & L CF (Guernsey) Limited
    
    Guernsey3
    
    A & L CF (Jersey) Limited
    
    Jersey4
    
    A & L CF (Jersey) No.2 Limited
    
    Jersey5
    
    A & L CF December (1) Limited
    
    United Kingdom6
    
    A & L CF December (10) Limited
    
    United Kingdom7
    
    A & L CF December (11) Limited
    
    United Kingdom8
    
    A & L CF June (1) Limited
    
    United Kingdom9
    
    A & L CF June (2) Limited
    
    United Kingdom10
    
    A & L CF June (3) Limited
    
    United Kingdom11
    
    A & L CF June (5) Limited
    
    United Kingdom12
    
    A & L CF June (6) Limited
    
    United Kingdom13
    
    A & L CF June (7) Limited
    
    United Kingdom14
    
    A & L CF June (8) Limited
    
    United Kingdom15
    
    A & L CF March (1) Limited
    
    United Kingdom16
    
    A & L CF March (5) Limited
    
    United Kingdom17
    
    A & L CF March (6) Limited
    
    United Kingdom18
    
    A & L CF March (7) Limited
    
    United Kingdom19
    
    A & L CF September (2) Limited
    
    United Kingdom20
    
    A & L CF September (3) Limited
    
    United Kingdom21
    
    A & L CF September (4) Limited
    
    United Kingdom22
    
    A & L CF September (5) Limited
    
    United Kingdom23
    
    A N (123) plc
    
    United Kingdom24
    
    Abbey Business Services (India) Private Limited
    
    India25
    
    Abbey Covered Bonds LLP
    
    United Kingdom26
    
    Abbey National (America) Holdings Inc.
    
    United States27
    
    Abbey National (America) Holdings Limited
    
    United Kingdom28
    
    Abbey National (Holdings) Limited
    
    United Kingdom29
    
    Abbey National Alpha Investments
    
    United Kingdom30
    
    Abbey National American Investments Limited
    
    United Kingdom31
    
    Abbey National Baker Street Investments
    
    United Kingdom32
    
    Abbey National Beta Investments Limited
    
    United Kingdom33
    
    Abbey National Business Office Equipment Leasing Limited
    
    United Kingdom34
    
    Abbey National Financial Investments 3 B.V.
    
    Netherlands35
    
    Abbey National Financial Investments 4 B.V.
    
    Netherlands36
    
    Abbey National GP (Jersey) Limited
    
    Jersey37
    
    Abbey National Group Pension Schemes Trustees Limited
    
    United Kingdom38
    
    Abbey National Homes Limited
    
    United Kingdom39
    
    Abbey National International Limited
    
    Jersey40
    
    Abbey National Investments
    
    United Kingdom41
    
    Abbey National Legacy Holdings Limited
    
    United Kingdom42
    
    Abbey National Legacy Leasing Limited
    
    United Kingdom43
    
    Abbey National Legacy Limited
    
    United Kingdom44
    
    Abbey National Nominees Limited
    
    United Kingdom45
    
    Abbey National North America Holdings Limited
    
    United Kingdom46
    
    Abbey National North America LLC
    
    United States47
    
    Abbey National Pension (Escrow Services) Limited
    
    United Kingdom48
    
    Abbey National Personal Pensions Trustee Limited.
    
    United Kingdom49
    
    Abbey National PLP (UK) Limited
    
    United Kingdom50
    
    Abbey National Property Investments
    
    United Kingdom51
    
    Abbey National Property Services Limited
    
    United Kingdom52
    
    Abbey National Securities Inc.
    
    United States53
    
    Abbey National September Leasing (3) Limited
    
    United Kingdom54
    
    Abbey National Sterling Capital plc
    
    United Kingdom55
    
    Abbey National Treasury Investments
    
    United Kingdom56
    
    Abbey National Treasury Services (Transport Holdings) Limited
    
    United Kingdom57
    
    Abbey National Treasury Services Investments Limited
    
    United Kingdom58
    
    Abbey National Treasury Services Overseas Holdings
    
    United Kingdom59
    
    Abbey National Treasury Services plc
    
    United Kingdom60
    
    Abbey National UK Investments
    
    United Kingdom




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Company Name
    
    Domicile61
    
    Abbey Stockbrokers (Nominees) Limited
    
    United Kingdom62
    
    Abbey Stockbrokers Limited
    
    United Kingdom63
    
    Alliance & Leicester (Holdings) Limited
    
    United Kingdom64
    
    Alliance & Leicester (Jersey) Limited
    
    United Kingdom65
    
    Alliance & Leicester Cash Solutions Limited
    
    United Kingdom66
    
    Alliance & Leicester Commercial Bank plc
    
    United Kingdom67
    
    Alliance & Leicester Commercial Finance (Holdings) plc
    
    United Kingdom68
    
    Alliance & Leicester Estate Agents (Mortgage & Finance) Limited
    
    United Kingdom69
    
    Alliance & Leicester Estates Limited
    
    United Kingdom70
    
    Alliance & Leicester Independent Financial Advisers Limited
    
    United Kingdom71
    
    Alliance & Leicester International Holdings Limited
    
    Isle of Man72
    
    Alliance & Leicester International Limited
    
    Isle of Man73
    
    Alliance & Leicester Investments (Derivatives No.3) Limited
    
    United Kingdom74
    
    Alliance & Leicester Investments (Derivatives) Limited
    
    United Kingdom75
    
    Alliance & Leicester Investments (Jersey) Limited
    
    United Kingdom76
    
    Alliance & Leicester Investments (No.2) Limited
    
    United Kingdom77
    
    Alliance & Leicester Investments (No.4) Limited
    
    United Kingdom78
    
    Alliance & Leicester Investments Limited
    
    United Kingdom79
    
    Alliance & Leicester Personal Finance Limited
    
    United Kingdom80
    
    Alliance & Leicester public limited company
    
    United Kingdom81
    
    Alliance & Leicester Share Ownership Trust Limited
    
    United Kingdom82
    
    Alliance & Leicester Unit Trust Managers Limited
    
    United Kingdom83
    
    Alliance Corporate Services Limited
    
    United Kingdom84
    
    ANFP (US) LLC
    
    United States85
    
    ANITCO LIMITED
    
    United Kingdom86
    
    Baker Street Risk and Insurance (Guernsey) Limited
    
    Guernsey87
    
    CA Premier Banking Limited
    
    United Kingdom88
    
    Carfax (Guernsey) Limited
    
    Guernsey89
    
    Cater Allen Holdings Limited
    
    United Kingdom90
    
    Cater Allen International Limited
    
    United Kingdom91
    
    Cater Allen Limited
    
    United Kingdom92
    
    Cater Allen Lloyds Holdings Limited
    
    United Kingdom93
    
    Cater Allen Pensions Limited
    
    United Kingdom94
    
    Cater Allen Syndicate Management Limited
    
    United Kingdom95
    
    Charta Leasing No.1 Limited
    
    United Kingdom96
    
    Charta Leasing No.2 Limited
    
    United Kingdom97
    
    First National Motor Business Limited
    
    United Kingdom98
    
    First National Motor Contracts Limited
    
    United Kingdom99
    
    First National Motor Facilities Limited
    
    United Kingdom100
    
    First National Motor Finance Limited
    
    United Kingdom101
    
    First National Motor Leasing Limited
    
    United Kingdom102
    
    First National Motor plc
    
    United Kingdom103
    
    First National Tricity Finance Limited
    
    United Kingdom104
    
    Girobank Carlton Investments Limited
    
    United Kingdom105
    
    Insurance Funding Solutions Limited
    
    United Kingdom106
    
    Liquidity Import Finance Limited
    
    United Kingdom107
    
    Liquidity Limited
    
    United Kingdom108
    
    MasterCard Incorporated
    
    United States109
    
    Mitre Capital Partners Limited
    
    United Kingdom110
    
    Money Card (Holdings) Limited
    
    United Kingdom111
    
    Money Card Limited
    
    United Kingdom112
    
    N&P (B.E.S.) Loans
    
    United Kingdom113
    
    PSA Finance PLC
    
    United Kingdom114
    
    Retail Financial Services Limited
    
    United Kingdom115
    
    Santander Asset Finance (December) Limited
    
    United Kingdom116
    
    Santander Asset Finance plc
    
    United Kingdom117
    
    Santander Cards Limited
    
    United Kingdom118
    
    Santander Cards Ireland Limited
    
    Ireland119
    
    Santander Cards UK Limited
    
    United Kingdom120
    
    Santander Consumer (UK) plc
    
    United Kingdom121
    
    Santander Consumer Credit Services Limited
    
    United Kingdom122
    
    Santander Global Consumer Finance Limited
    
    United Kingdom123
    
    Santander Guarantee Company
    
    United Kingdom




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Company Name
    
    Domicile124
    
    Santander Limited
    
    United Kingdom125
    
    Santander PB UK (Holdings) Limited
    
    United Kingdom126
    
    Santander Private Banking UK Limited
    
    United Kingdom127
    
    Santander UK Foundation Limited
    
    United Kingdom128
    
    Santander UK Loans Limited
    
    United Kingdom129
    
    Santander UK Nominee Limited
    
    United Kingdom130
    
    Scottish Mutual Pensions Limited
    
    United Kingdom131
    
    Sheppards Moneybrokers Limited
    
    United Kingdom132
    
    Solarlaser Limited
    
    United Kingdom133
    
    Sovereign Spirit Limited
    
    Bermuda134
    
    The Alliance & Leicester Corporation Limited
    
    United Kingdom135
    
    The Prepaid Card Company Limited
    
    United Kingdom136
    
    Time Finance Limited
    
    United Kingdom137
    
    Time Retail Finance Limited
    
    United Kingdom138
    
    Tuttle & Son Limited
    
    United Kingdom139
    
    Viking Collection Services Limited
    
    United Kingdom140
    
    Whitewick Limited
    
    Jersey