Exhibit 8.1
 List of Subsidiaries of Santander UK plc as at 31 December 2009
 Company Name
    
    Domicile1
    
    2 & 3 Triton Limited
    
    England and Wales2
    
    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
    
    England and Wales6
    
    A & L CF December (10) Limited
    
    England and Wales7
    
    A & L CF December (11) Limited
    
    England and Wales8
    
    A & L CF December (2) Limited
    
    England and Wales9
    
    A & L CF June (1) Limited
    
    England and Wales10
    
    A & L CF June (2) Limited
    
    England and Wales11
    
    A & L CF June (3) Limited
    
    England and Wales12
    
    A & L CF June (5) Limited
    
    England and Wales13
    
    A & L CF June (6) Limited
    
    England and Wales14
    
    A & L CF June (7) Limited
    
    England and Wales15
    
    A & L CF June (8) Limited
    
    England and Wales16
    
    A & L CF March (1) Limited
    
    England and Wales17
    
    A & L CF March (3) Limited
    
    England and Wales18
    
    A & L CF March (5) Limited
    
    England and Wales19
    
    A & L CF March (6) Limited
    
    England and Wales20
    
    A & L CF March (7) Limited
    
    England and Wales21
    
    A & L CF March (8) Limited
    
    England and Wales22
    
    A & L CF March (9) Limited
    
    England and Wales23
    
    A & L CF September (1) Limited
    
    England and Wales24
    
    A & L CF September (2) Limited
    
    England and Wales25
    
    A & L CF September (3) Limited
    
    England and Wales26
    
    A & L CF September (4) Limited
    
    England and Wales27
    
    A & L CF September (5) Limited
    
    England and Wales28
    
    A N (123) plc
    
    England and Wales29
    
    A&L CF September (1) Limited
    
    England and Wales30
    
    Abbey Business Services (India) Private Limited
    
    India31
    
    Abbey Covered Bonds LLP
    
    England and Wales32
    
    Abbey National (America) Holdings Inc.
    
    Delaware, United States33
    
    Abbey National (America) Holdings Limited
    
    England and Wales34
    
    Abbey National (Gibraltar) Limited
    
    Gibraltar35
    
    Abbey National (Holdings) Limited
    
    England and Wales36
    
    Abbey National 1986 Limited
    
    England and Wales37
    
    Abbey National Alpha Investments
    
    England and Wales38
    
    Abbey National American Investments Limited
    
    England and Wales39
    
    Abbey National Baker Street Investments
    
    England and Wales40
    
    Abbey National Beta Investments Limited
    
    England and Wales41
    
    Abbey National business Cashflow Finance Limited
    
    England and Wales42
    
    Abbey National business Equipment Leasing Limited
    
    England and Wales43
    
    Abbey National business Office Equipment Leasing Limited
    
    England and Wales44
    
    Abbey National Financial Investments 3 B.V.
    
    The Netherlands45
    
    Abbey National Financial Investments 4 B.V.
    
    The Netherlands46
    
    Abbey National General Insurance Services Limited
    
    England and Wales47
    
    Abbey National GP (Jersey) Limited
    
    Jersey48
    
    Abbey National Group Pension Schemes Trustees Limited
    
    England and Wales49
    
    Abbey National Homes Limited
    
    England and Wales50
    
    Abbey National International Limited
    
    Jersey51
    
    Abbey National Investments
    
    England and Wales52
    
    Abbey National Legacy Holdings Limited
    
    England and Wales53
    
    Abbey National Legacy Leasing Limited
    
    England and Wales54
    
    Abbey National Legacy Limited
    
    England and Wales55
    
    Abbey National Nominees Limited
    
    England and Wales56
    
    Abbey National North America Holdings Limited
    
    England and Wales




---



##### 



Company Name
    
    Domicile57
    
    Abbey National North America LLC
    
    Delaware, United States58
    
    Abbey National Pension (Escrow Services) Limited
    
    England and Wales59
    
    Abbey National Personal Pensions Trustee Limited.
    
    England and Wales60
    
    Abbey National PLP (UK) Limited
    
    England and Wales61
    
    Abbey National Property Investments
    
    England and Wales62
    
    Abbey National Property Services Limited
    
    England and Wales63
    
    Abbey National Secretariat Services Limited
    
    England and Wales64
    
    Abbey National Securities Inc.
    
    Delaware, United States65
    
    Abbey National September Leasing (3) Limited
    
    England and Wales66
    
    Abbey National Shelf Co. (4) Limited
    
    England and Wales67
    
    Abbey National Sterling Capital plc
    
    England and Wales68
    
    Abbey National Treasury International (IOM) Limited
    
    Isle of Man69
    
    Abbey National Treasury Investments
    
    England and Wales70
    
    Abbey National Treasury Services (Transport Holdings) Limited
    
    England and Wales71
    
    Abbey National Treasury Services Investments Limited
    
    England and Wales72
    
    Abbey National Treasury Services Overseas Holdings
    
    England and Wales73
    
    Abbey National Treasury Services plc
    
    England and Wales74
    
    Abbey National UK Investments
    
    England and Wales75
    
    Abbey Stockbrokers (Nominees) Limited
    
    England and Wales76
    
    Abbey Stockbrokers Limited
    
    England and Wales77
    
    ALCF Investments Limited
    
    England and Wales78
    
    Alliance & Leicester (Holdings) Limited
    
    England and Wales79
    
    Alliance & Leicester (Isle of Man) Limited
    
    England and Wales80
    
    Alliance & Leicester (Jersey) Limited
    
    England and Wales81
    
    Alliance & Leicester Cash Solutions Limited
    
    England and Wales82
    
    Alliance & Leicester Commercial Bank plc
    
    England and Wales83
    
    Alliance & Leicester Commercial Finance (Holdings) plc
    
    England and Wales84
    
    Alliance & Leicester Commercial Finance plc
    
    England and Wales85
    
    Alliance & Leicester Covered Bonds (LM) Limited
    
    England and Wales86
    
    Alliance & Leicester Covered Bonds Limited Liability Partnership
    
    England and Wales87
    
    Alliance & Leicester Employee Share Scheme Trustees Limited
    
    England and Wales88
    
    Alliance & Leicester Equity Investments (Guarantee) Limited
    
    England and Wales89
    
    Alliance & Leicester Estate Agents (Holdings) Limited
    
    England and Wales90
    
    Alliance & Leicester Estate Agents (Mortgage & Finance) Limited
    
    England and Wales91
    
    Alliance & Leicester Estates Limited
    
    England and Wales92
    
    Alliance & Leicester Finance Company Limited
    
    Cayman Islands93
    
    Alliance & Leicester Financing plc
    
    England and Wales94
    
    Alliance & Leicester Independent Financial Advisers Limited
    
    England and Wales95
    
    Alliance & Leicester International Holdings Limited
    
    Isle of Man96
    
    Alliance & Leicester International Limited
    
    Isle of Man97
    
    Alliance & Leicester Investments (Derivatives No.2) Limited
    
    Jersey98
    
    Alliance & Leicester Investments (Derivatives No.3) Limited
    
    England and Wales99
    
    Alliance & Leicester Investments (Derivatives) Limited
    
    England and Wales100
    
    Alliance & Leicester Investments (Jersey) Limited
    
    England and Wales101
    
    Alliance & Leicester Investments (No.2) Limited
    
    England and Wales102
    
    Alliance & Leicester Investments (No.3) LLP
    
    England and Wales103
    
    Alliance & Leicester Investments (No.4) Limited
    
    England and Wales104
    
    Alliance & Leicester Investments Limited
    
    England and Wales105
    
    Alliance & Leicester LM Holding Limited
    
    England and Wales106
    
    Alliance & Leicester Personal Finance Limited
    
    England and Wales107
    
    Alliance & Leicester Print Services Limited
    
    England and Wales108
    
    Alliance & Leicester plc
    
    England and Wales109
    
    Alliance & Leicester Share Incentive Plan Trustee Limited
    
    England and Wales110
    
    Alliance & Leicester Share Ownership Trust Limited
    
    England and Wales111
    
    Alliance & Leicester Trade Services Limited
    
    Hong Kong112
    
    Alliance & Leicester Unit Trust Managers Limited
    
    England and Wales113
    
    Alliance Business Banking Limited
    
    England and Wales114
    
    Alliance Corporate Services Limited
    
    England and Wales115
    
    Alliance Limited
    
    England and Wales




---



##### 



Company Name
    
    Domicile116
    
    ANDSH Limited
    
    England and Wales117
    
    ANFP (US) LLC
    
    Delaware, United States118
    
    ANITCO LIMITED
    
    England and Wales119
    
    Baker Street Risk and Insurance (Guernsey) Limited
    
    Guernsey120
    
    Bracken Securities Holdings Limited
    
    England and Wales121
    
    Bracken Securities Option Limited
    
    England and Wales122
    
    Bracken Securities plc
    
    England and Wales123
    
    Bradford & Bingley International Limited
    
    Isle of Man124
    
    Brettwood Limited
    
    Jersey125
    
    CA Premier Banking Limited
    
    England and Wales126
    
    Carfax (Guernsey) Limited
    
    Guernsey127
    
    Cater Allen Holdings Limited
    
    England and Wales128
    
    Cater Allen International Limited
    
    England and Wales129
    
    Cater Allen Limited
    
    England and Wales130
    
    Cater Allen Lloyds Holdings Limited
    
    England and Wales131
    
    Cater Allen Pensions Limited
    
    England and Wales132
    
    Cater Allen Syndicate Management Limited
    
    England and Wales133
    
    Cater Tyndall Limited
    
    England and Wales134
    
    Charta Leasing No.1 Limited
    
    England and Wales135
    
    Charta Leasing No.2 Limited
    
    England and Wales136
    
    Chatsworth Securities (LM) Holdings Limited
    
    England and Wales137
    
    Chatsworth Securities (LM) Limited
    
    England and Wales138
    
    Chatsworth Securities Limited Liability Partnership
    
    England and Wales139
    
    Evansgrove Limited
    
    England and Wales140
    
    First National Motor Business Limited
    
    England and Wales141
    
    First National Motor Contracts Limited
    
    England and Wales142
    
    First National Motor Facilities Limited
    
    England and Wales143
    
    First National Motor Finance Limited
    
    England and Wales144
    
    First National Motor Leasing Limited
    
    England and Wales145
    
    First National Motor plc
    
    England and Wales146
    
    Giro Investments (Jersey) Limited
    
    Jersey147
    
    Giro Investments Limited
    
    Cayman Islands148
    
    Girobank Carlton Investments Limited
    
    England and Wales149
    
    Girobank Investments Ltd
    
    England and Wales150
    
    Global Debt Management Services Limited
    
    England and Wales151
    
    Hansar Finance Limited
    
    England and Wales152
    
    Honeycomb SB Limited
    
    England and Wales153
    
    IEM (Holland) Aircraft Lease B.V.
    
    The Netherlands154
    
    IEM 757 Leasing I B.V.
    
    The Netherlands155
    
    IEM Airfinance B.V.
    
    The Netherlands156
    
    IEM Lease Aircraft B.V.
    
    The Netherlands157
    
    Insurance Funding Solutions Limited
    
    England and Wales158
    
    James Hay Administration Company Limited
    
    England and Wales159
    
    James Hay Holdings Limited
    
    England and Wales160
    
    James Hay Insurance Company Limited
    
    Jersey161
    
    James Hay Pension Trustees Limited
    
    England and Wales162
    
    James Hay Wrap Managers Limited
    
    England and Wales163
    
    Liquidity Import Finance Limited
    
    England and Wales164
    
    Liquidity Limited
    
    England and Wales165
    
    Mitre Capital Partners Limited
    
    England and Wales166
    
    Money Card (Holdings) Limited
    
    England and Wales167
    
    Money Card Limited
    
    England and Wales168
    
    Mortgage Alliance Limited
    
    England and Wales169
    
    N&P (B.E.S.) Loans
    
    England and Wales170
    
    PSA Finance PLC
    
    England and Wales171
    
    Santander Bank Limited
    
    England and Wales172
    
    Santander Consumer (UK) plc
    
    England and Wales173
    
    Santander Guarantee Company
    
    England and Wales174
    
    Santander Limited
    
    England and Wales




---



##### 



Company Name
    
    Domicile175
    
    Santander Private Banking UK Limited
    
    England and Wales176
    
    Santander UK Foundation Limited
    
    England and Wales177
    
    Santander UK Nominee Limited
    
    England and Wales178
    
    Sarum Trustees Limited
    
    England and Wales179
    
    Scottish Mutual Pensions Limited
    
    England and Wales180
    
    Sheppards Moneybrokers Limited
    
    England and Wales181
    
    SK Charter Hire (No.2) Limited
    
    England and Wales182
    
    SK Marine Limited
    
    England and Wales183
    
    Solarlaser Limited
    
    England and Wales184
    
    Sovereign Freeze Limited
    
    Bermuda185
    
    Sovereign Gimi Limited
    
    Bermuda186
    
    Sovereign Hilli Limited
    
    Bermuda187
    
    Sovereign Holdings Limited
    
    England and Wales188
    
    Sovereign Khannur Limited
    
    Bermuda189
    
    Sovereign Spirit Limited
    
    Bermuda190
    
    The Alliance & Leicester Corporation Limited
    
    England and Wales191
    
    The Prepaid Card Company Limited
    
    England and Wales192
    
    The WF Company Limited
    
    England and Wales193
    
    Whitewick Limited
    
    Jersey