Exhibit 8.1

Exhibit 8.1 - List of Subsidiaries of Santander UK plc as at 31 December 2014



|    |  |                                                          |  |               
|--- |  | -------------------------------------------------------- |  | --------------
|1.  |  | Company Name                                             |  | Domicile      
|2.  |  | 2 & 3 Triton Limited                                     |  | United Kingdom
|3.  |  | A & L CF (Guernsey) Limited                              |  | Guernsey      
|4.  |  | A & L CF (Jersey) 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 (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                                     |  | Isle of Man   
|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 International Limited                     |  | Jersey        
|24. |  | Abbey National Nominees Limited                          |  | United Kingdom
|25. |  | Abbey National North America Holdings Limited            |  | United Kingdom
|26. |  | Abbey National North America LLC                         |  | United States 
|27. |  | Abbey National Pension (Escrow Services) Limited         |  | United Kingdom
|28. |  | Abbey National PLP (UK) Limited                          |  | United Kingdom
|29. |  | Abbey National Property Investments                      |  | United Kingdom
|30. |  | Abbey National Securities Inc.                           |  | United States 
|31. |  | Abbey National Treasury Investments                      |  | United Kingdom
|32. |  | Abbey National Treasury Services Investments Limited     |  | United Kingdom



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|    |  |                                                        |  |               
|--- |  | ------------------------------------------------------ |  | --------------
|33. |  | Abbey National Treasury Services Overseas Holdings     |  | United Kingdom
|34. |  | Abbey National Treasury Services plc                   |  | United Kingdom
|35. |  | Abbey National UK Investments                          |  | United Kingdom
|36. |  | Abbey Stockbrokers (Nominees) Limited                  |  | United Kingdom
|37. |  | Abbey Stockbrokers Limited                             |  | United Kingdom
|38. |  | Alliance & Leicester Cash Solutions Limited            |  | United Kingdom
|39. |  | Alliance & Leicester Commercial Bank plc               |  | United Kingdom
|40. |  | Alliance & Leicester Investments (Derivatives) Limited |  | United Kingdom
|41. |  | Alliance & Leicester Investments (No.2) Limited        |  | United Kingdom
|42. |  | Alliance & Leicester Investments Limited               |  | United Kingdom
|43. |  | Alliance & Leicester Personal Finance Limited          |  | United Kingdom
|44. |  | Alliance & Leicester Limited                           |  | United Kingdom
|45. |  | ALIL Services Limited                                  |  | Isle of Man   
|46. |  | AN (123) Limited                                       |  | United Kingdom
|47. |  | ANITCO LIMITED                                         |  | United Kingdom
|48. |  | Carfax (Guernsey) Limited                              |  | Guernsey      
|49. |  | Cater Allen Holdings Limited                           |  | United Kingdom
|50. |  | Cater Allen International Limited                      |  | United Kingdom
|51. |  | Cater Allen Limited                                    |  | United Kingdom
|52. |  | Cater Allen Lloyds Holdings Limited                   |  | United Kingdom
|53. |  | Cater Allen Syndicate Management Limited               |  | United Kingdom
|54. |  | First National Motor Business Limited                  |  | United Kingdom
|55. |  | First National Motor Contracts Limited                 |  | United Kingdom
|56. |  | First National Motor Facilities Limited                |  | United Kingdom
|57. |  | First National Motor Finance Limited                   |  | United Kingdom
|58. |  | First National Motor Leasing Limited                   |  | United Kingdom
|59. |  | First National Motor plc                               |  | United Kingdom
|60. |  | First National Tricity Finance Limited                 |  | United Kingdom
|61. |  | Hyundai Capital UK Limited                             |  | United Kingdom
|62. |  | Insurance Funding Solutions Limited                    |  | United Kingdom
|63. |  | Liquidity Limited                                      |  | United Kingdom
|64. |  | PSA Finance UK Limited                                 |  | United Kingdom
|65. |  | PSA UK Number 1 plc                                    |  | United Kingdom



---

|    |  |                                                      |  |               
|--- |  | ---------------------------------------------------- |  | --------------
|66. |  | Santander (UK) Group Pension Scheme 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        
|89. |  | Santander Fintech Limited                            |  | United Kingdom
|90. |  | Santander ISA Managers Limited                       |  | United Kingdom
|91. |  | Abbey Covered Bonds (LM) Limited                     |  | United Kingdom