diff --git a/opencl/source/helpers/CMakeLists.txt b/opencl/source/helpers/CMakeLists.txt
index d1a8afb912..2cf5401974 100644
--- a/opencl/source/helpers/CMakeLists.txt
+++ b/opencl/source/helpers/CMakeLists.txt
@@ -62,14 +62,7 @@ if(SUPPORT_PVC_AND_LATER)
   list(APPEND RUNTIME_SRCS_HELPERS_BASE ${CMAKE_CURRENT_SOURCE_DIR}/cl_hw_helper_pvc_and_later.inl)
 endif()
 
-set(RUNTIME_SRCS_HELPERS_WINDOWS
-    ${CMAKE_CURRENT_SOURCE_DIR}/windows/gl_helper.h
-)
-
 target_sources(${NEO_STATIC_LIB_NAME} PRIVATE ${RUNTIME_SRCS_HELPERS_BASE})
-if(WIN32)
-  target_sources(${NEO_STATIC_LIB_NAME} PRIVATE ${RUNTIME_SRCS_HELPERS_WINDOWS})
-endif()
 
 set_property(GLOBAL PROPERTY RUNTIME_SRCS_HELPERS_BASE ${RUNTIME_SRCS_HELPERS_BASE})
 
diff --git a/opencl/source/sharings/gl/windows/gl_sharing_windows.cpp b/opencl/source/sharings/gl/windows/gl_sharing_windows.cpp
index fbce6eb924..4b3c2f3e14 100644
--- a/opencl/source/sharings/gl/windows/gl_sharing_windows.cpp
+++ b/opencl/source/sharings/gl/windows/gl_sharing_windows.cpp
@@ -1,5 +1,5 @@
 /*
- * Copyright (C) 2020 Intel Corporation
+ * Copyright (C) 2020-2022 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
@@ -7,8 +7,9 @@
 
 #include "opencl/source/sharings/gl/windows/gl_sharing_windows.h"
 
+#include "shared/source/helpers/windows/gl_helper.h"
+
 #include "opencl/source/context/context.inl"
-#include "opencl/source/helpers/windows/gl_helper.h"
 #include "opencl/source/sharings/gl/gl_arb_sync_event.h"
 
 namespace NEO {
diff --git a/opencl/test/unit_test/CMakeLists.txt b/opencl/test/unit_test/CMakeLists.txt
index 9ebcfbd4aa..cbd0a833ea 100644
--- a/opencl/test/unit_test/CMakeLists.txt
+++ b/opencl/test/unit_test/CMakeLists.txt
@@ -85,10 +85,6 @@ if(USE_ASAN)
   set(GTEST_ENV "LSAN_OPTIONS=suppressions=${CMAKE_CURRENT_SOURCE_DIR}/lsan_suppressions.txt")
 endif()
 
-if(COMPILER_SUPPORTS_SSE42)
-  set_source_files_properties(helpers/uint16_sse4_tests.cpp PROPERTIES COMPILE_FLAGS -msse4.2)
-endif()
-
 target_link_libraries(igdrcl_tests ${NEO_MOCKABLE_LIB_NAME} ${NEO_SHARED_MOCKABLE_LIB_NAME})
 target_link_libraries(igdrcl_tests igdrcl_mocks)
 
diff --git a/opencl/test/unit_test/api/cl_api_tests.h b/opencl/test/unit_test/api/cl_api_tests.h
index 8c9504b74b..61223778b7 100644
--- a/opencl/test/unit_test/api/cl_api_tests.h
+++ b/opencl/test/unit_test/api/cl_api_tests.h
@@ -1,5 +1,5 @@
 /*
- * Copyright (C) 2018-2021 Intel Corporation
+ * Copyright (C) 2018-2022 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
@@ -12,12 +12,12 @@
 #include "shared/test/common/helpers/default_hw_info.h"
 #include "shared/test/common/mocks/mock_device.h"
 #include "shared/test/common/test_macros/test.h"
+#include "shared/test/unit_test/helpers/ult_limits.h"
 
 #include "opencl/source/api/api.h"
 #include "opencl/source/command_queue/command_queue.h"
 #include "opencl/source/execution_environment/cl_execution_environment.h"
 #include "opencl/source/tracing/tracing_api.h"
-#include "opencl/test/unit_test/helpers/ult_limits.h"
 #include "opencl/test/unit_test/mocks/mock_cl_device.h"
 #include "opencl/test/unit_test/mocks/mock_command_queue.h"
 #include "opencl/test/unit_test/mocks/mock_kernel.h"
diff --git a/opencl/test/unit_test/aub_tests/command_queue/aub_enqueue_resource_barrier_xehp_and_later.cpp b/opencl/test/unit_test/aub_tests/command_queue/aub_enqueue_resource_barrier_xehp_and_later.cpp
index 2ca0b62fa3..403ced9763 100644
--- a/opencl/test/unit_test/aub_tests/command_queue/aub_enqueue_resource_barrier_xehp_and_later.cpp
+++ b/opencl/test/unit_test/aub_tests/command_queue/aub_enqueue_resource_barrier_xehp_and_later.cpp
@@ -7,12 +7,12 @@
 
 #include "shared/test/common/mocks/mock_device.h"
 #include "shared/test/common/test_macros/test.h"
+#include "shared/test/unit_test/helpers/cmd_buffer_validator.h"
 
 #include "opencl/source/command_queue/resource_barrier.h"
 #include "opencl/source/mem_obj/buffer.h"
 #include "opencl/test/unit_test/aub_tests/fixtures/aub_fixture.h"
 #include "opencl/test/unit_test/aub_tests/fixtures/hello_world_fixture.h"
-#include "opencl/test/unit_test/helpers/cmd_buffer_validator.h"
 #include "opencl/test/unit_test/mocks/mock_command_queue.h"
 #include "opencl/test/unit_test/mocks/mock_context.h"
 
diff --git a/opencl/test/unit_test/aub_tests/command_stream/aub_range_based_flush_tests_xehp_and_later.cpp b/opencl/test/unit_test/aub_tests/command_stream/aub_range_based_flush_tests_xehp_and_later.cpp
index b9c8451d08..06458bc76b 100644
--- a/opencl/test/unit_test/aub_tests/command_stream/aub_range_based_flush_tests_xehp_and_later.cpp
+++ b/opencl/test/unit_test/aub_tests/command_stream/aub_range_based_flush_tests_xehp_and_later.cpp
@@ -13,11 +13,11 @@
 #include "shared/test/common/helpers/dispatch_flags_helper.h"
 #include "shared/test/common/mocks/mock_device.h"
 #include "shared/test/common/test_macros/test.h"
+#include "shared/test/unit_test/helpers/cmd_buffer_validator.h"
 
 #include "opencl/source/mem_obj/buffer.h"
 #include "opencl/test/unit_test/aub_tests/fixtures/aub_fixture.h"
 #include "opencl/test/unit_test/aub_tests/fixtures/hello_world_fixture.h"
-#include "opencl/test/unit_test/helpers/cmd_buffer_validator.h"
 #include "opencl/test/unit_test/mocks/mock_command_queue.h"
 #include "opencl/test/unit_test/mocks/mock_context.h"
 
diff --git a/opencl/test/unit_test/command_queue/command_queue_tests.cpp b/opencl/test/unit_test/command_queue/command_queue_tests.cpp
index 3ce81eb004..8eed8817ed 100644
--- a/opencl/test/unit_test/command_queue/command_queue_tests.cpp
+++ b/opencl/test/unit_test/command_queue/command_queue_tests.cpp
@@ -27,6 +27,7 @@
 #include "shared/test/common/mocks/mock_os_context.h"
 #include "shared/test/common/test_macros/test.h"
 #include "shared/test/common/test_macros/test_checks_shared.h"
+#include "shared/test/unit_test/helpers/raii_hw_helper.h"
 
 #include "opencl/source/command_queue/command_queue_hw.h"
 #include "opencl/source/event/event.h"
@@ -41,7 +42,6 @@
 #include "opencl/test/unit_test/fixtures/dispatch_flags_fixture.h"
 #include "opencl/test/unit_test/fixtures/image_fixture.h"
 #include "opencl/test/unit_test/fixtures/multi_tile_fixture.h"
-#include "opencl/test/unit_test/helpers/raii_hw_helper.h"
 #include "opencl/test/unit_test/mocks/mock_command_queue.h"
 #include "opencl/test/unit_test/mocks/mock_context.h"
 #include "opencl/test/unit_test/mocks/mock_event.h"
diff --git a/opencl/test/unit_test/command_stream/cache_flush_tests_dg2_and_later.cpp b/opencl/test/unit_test/command_stream/cache_flush_tests_dg2_and_later.cpp
index aa13c80c0e..25d7039350 100644
--- a/opencl/test/unit_test/command_stream/cache_flush_tests_dg2_and_later.cpp
+++ b/opencl/test/unit_test/command_stream/cache_flush_tests_dg2_and_later.cpp
@@ -1,5 +1,5 @@
 /*
- * Copyright (C) 2021 Intel Corporation
+ * Copyright (C) 2021-2022 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
@@ -10,10 +10,10 @@
 #include "shared/test/common/helpers/debug_manager_state_restore.h"
 #include "shared/test/common/mocks/mock_csr.h"
 #include "shared/test/common/test_macros/test.h"
+#include "shared/test/unit_test/helpers/cmd_buffer_validator.h"
 
 #include "opencl/source/command_queue/command_queue_hw.h"
 #include "opencl/test/unit_test/fixtures/cl_device_fixture.h"
-#include "opencl/test/unit_test/helpers/cmd_buffer_validator.h"
 #include "opencl/test/unit_test/helpers/hardware_commands_helper_tests.h"
 
 using namespace NEO;
diff --git a/opencl/test/unit_test/command_stream/cl_command_stream_receiver_tests.cpp b/opencl/test/unit_test/command_stream/cl_command_stream_receiver_tests.cpp
index ff42bd634e..defdedb6bc 100644
--- a/opencl/test/unit_test/command_stream/cl_command_stream_receiver_tests.cpp
+++ b/opencl/test/unit_test/command_stream/cl_command_stream_receiver_tests.cpp
@@ -10,10 +10,10 @@
 #include "shared/test/common/mocks/mock_csr.h"
 #include "shared/test/common/mocks/mock_hw_helper.h"
 #include "shared/test/common/test_macros/test.h"
+#include "shared/test/unit_test/helpers/raii_hw_helper.h"
 
 #include "opencl/source/mem_obj/buffer.h"
 #include "opencl/test/unit_test/fixtures/multi_root_device_fixture.h"
-#include "opencl/test/unit_test/helpers/raii_hw_helper.h"
 #include "opencl/test/unit_test/mocks/mock_context.h"
 
 #include "gtest/gtest.h"
diff --git a/opencl/test/unit_test/command_stream/command_stream_receiver_flush_task_2_tests.cpp b/opencl/test/unit_test/command_stream/command_stream_receiver_flush_task_2_tests.cpp
index 779d029c6c..bc7eaae0f2 100644
--- a/opencl/test/unit_test/command_stream/command_stream_receiver_flush_task_2_tests.cpp
+++ b/opencl/test/unit_test/command_stream/command_stream_receiver_flush_task_2_tests.cpp
@@ -21,9 +21,9 @@
 #include "shared/test/common/mocks/mock_hw_helper.h"
 #include "shared/test/common/mocks/mock_submissions_aggregator.h"
 #include "shared/test/common/test_macros/test.h"
+#include "shared/test/unit_test/helpers/raii_hw_helper.h"
 
 #include "opencl/test/unit_test/fixtures/ult_command_stream_receiver_fixture.h"
-#include "opencl/test/unit_test/helpers/raii_hw_helper.h"
 #include "opencl/test/unit_test/mocks/mock_buffer.h"
 #include "opencl/test/unit_test/mocks/mock_command_queue.h"
 #include "opencl/test/unit_test/mocks/mock_event.h"
diff --git a/opencl/test/unit_test/command_stream/command_stream_receiver_hw_2_tests.cpp b/opencl/test/unit_test/command_stream/command_stream_receiver_hw_2_tests.cpp
index 060a41c08f..2aebe93b69 100644
--- a/opencl/test/unit_test/command_stream/command_stream_receiver_hw_2_tests.cpp
+++ b/opencl/test/unit_test/command_stream/command_stream_receiver_hw_2_tests.cpp
@@ -18,6 +18,7 @@
 #include "shared/test/common/mocks/mock_memory_manager.h"
 #include "shared/test/common/mocks/mock_timestamp_container.h"
 #include "shared/test/common/test_macros/test.h"
+#include "shared/test/unit_test/helpers/raii_hw_helper.h"
 #include "shared/test/unit_test/utilities/base_object_utils.h"
 
 #include "opencl/source/event/user_event.h"
@@ -26,7 +27,6 @@
 #include "opencl/test/unit_test/command_stream/command_stream_receiver_hw_fixture.h"
 #include "opencl/test/unit_test/fixtures/image_fixture.h"
 #include "opencl/test/unit_test/fixtures/ult_command_stream_receiver_fixture.h"
-#include "opencl/test/unit_test/helpers/raii_hw_helper.h"
 #include "opencl/test/unit_test/mocks/mock_image.h"
 #include "opencl/test/unit_test/mocks/mock_kernel.h"
 
diff --git a/opencl/test/unit_test/device/device_caps_tests.cpp b/opencl/test/unit_test/device/device_caps_tests.cpp
index a5043390d6..3bd56bb1fb 100644
--- a/opencl/test/unit_test/device/device_caps_tests.cpp
+++ b/opencl/test/unit_test/device/device_caps_tests.cpp
@@ -19,10 +19,10 @@
 #include "shared/test/common/mocks/mock_execution_environment.h"
 #include "shared/test/common/mocks/mock_sip.h"
 #include "shared/test/unit_test/helpers/gtest_helpers.h"
+#include "shared/test/unit_test/helpers/raii_hw_helper.h"
 
 #include "opencl/source/helpers/cl_hw_helper.h"
 #include "opencl/test/unit_test/fixtures/device_info_fixture.h"
-#include "opencl/test/unit_test/helpers/raii_hw_helper.h"
 #include "opencl/test/unit_test/mocks/ult_cl_device_factory.h"
 #include "opencl/test/unit_test/test_macros/test_checks_ocl.h"
 
diff --git a/opencl/test/unit_test/device/device_tests.cpp b/opencl/test/unit_test/device/device_tests.cpp
index dada61bbcd..d79e07be2a 100644
--- a/opencl/test/unit_test/device/device_tests.cpp
+++ b/opencl/test/unit_test/device/device_tests.cpp
@@ -24,10 +24,10 @@
 #include "shared/test/common/mocks/ult_device_factory.h"
 #include "shared/test/common/test_macros/test.h"
 #include "shared/test/common/test_macros/test_checks_shared.h"
+#include "shared/test/unit_test/helpers/raii_hw_helper.h"
 
 #include "opencl/source/platform/platform.h"
 #include "opencl/test/unit_test/fixtures/cl_device_fixture.h"
-#include "opencl/test/unit_test/helpers/raii_hw_helper.h"
 #include "opencl/test/unit_test/mocks/mock_context.h"
 #include "opencl/test/unit_test/mocks/mock_platform.h"
 
diff --git a/opencl/test/unit_test/device/get_device_info_tests.cpp b/opencl/test/unit_test/device/get_device_info_tests.cpp
index f4439108cb..ce47fbf822 100644
--- a/opencl/test/unit_test/device/get_device_info_tests.cpp
+++ b/opencl/test/unit_test/device/get_device_info_tests.cpp
@@ -10,12 +10,12 @@
 #include "shared/test/common/mocks/mock_driver_info.h"
 #include "shared/test/common/mocks/mock_os_context.h"
 #include "shared/test/common/test_macros/test.h"
+#include "shared/test/unit_test/helpers/raii_hw_helper.h"
 
 #include "opencl/source/cl_device/cl_device_info_map.h"
 #include "opencl/source/helpers/cl_hw_helper.h"
 #include "opencl/test/unit_test/fixtures/cl_device_fixture.h"
 #include "opencl/test/unit_test/fixtures/device_info_fixture.h"
-#include "opencl/test/unit_test/helpers/raii_hw_helper.h"
 #include "opencl/test/unit_test/mocks/mock_command_queue.h"
 #include "opencl/test/unit_test/mocks/mock_context.h"
 #include "opencl/test/unit_test/mocks/ult_cl_device_factory.h"
diff --git a/opencl/test/unit_test/gen11/enqueue_kernel_gen11.cpp b/opencl/test/unit_test/gen11/enqueue_kernel_gen11.cpp
index 758d6cccab..08ec52f107 100644
--- a/opencl/test/unit_test/gen11/enqueue_kernel_gen11.cpp
+++ b/opencl/test/unit_test/gen11/enqueue_kernel_gen11.cpp
@@ -6,11 +6,11 @@
  */
 
 #include "shared/test/common/test_macros/test.h"
+#include "shared/test/unit_test/helpers/static_size3.h"
 
 #include "opencl/source/command_queue/command_queue_hw.h"
 #include "opencl/test/unit_test/fixtures/cl_device_fixture.h"
 #include "opencl/test/unit_test/helpers/cl_hw_parse.h"
-#include "opencl/test/unit_test/helpers/static_size3.h"
 #include "opencl/test/unit_test/mocks/mock_kernel.h"
 
 #include "reg_configs_common.h"
diff --git a/opencl/test/unit_test/gen9/enqueue_kernel_gen9.cpp b/opencl/test/unit_test/gen9/enqueue_kernel_gen9.cpp
index 47c4856184..4752ac8a26 100644
--- a/opencl/test/unit_test/gen9/enqueue_kernel_gen9.cpp
+++ b/opencl/test/unit_test/gen9/enqueue_kernel_gen9.cpp
@@ -8,11 +8,11 @@
 #include "shared/source/gen9/reg_configs.h"
 #include "shared/test/common/fixtures/memory_management_fixture.h"
 #include "shared/test/common/test_macros/test.h"
+#include "shared/test/unit_test/helpers/static_size3.h"
 
 #include "opencl/source/command_queue/command_queue_hw.h"
 #include "opencl/test/unit_test/fixtures/cl_device_fixture.h"
 #include "opencl/test/unit_test/helpers/cl_hw_parse.h"
-#include "opencl/test/unit_test/helpers/static_size3.h"
 #include "opencl/test/unit_test/mocks/mock_kernel.h"
 
 namespace NEO {
diff --git a/opencl/test/unit_test/helpers/CMakeLists.txt b/opencl/test/unit_test/helpers/CMakeLists.txt
index 8fac679486..f6e193ab32 100644
--- a/opencl/test/unit_test/helpers/CMakeLists.txt
+++ b/opencl/test/unit_test/helpers/CMakeLists.txt
@@ -10,8 +10,6 @@ set(IGDRCL_SRCS_tests_helpers
     ${CMAKE_CURRENT_SOURCE_DIR}/base_object_tests.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/cl_helper_tests.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/cl_hw_parse.h
-    ${CMAKE_CURRENT_SOURCE_DIR}/cmd_buffer_validator.h
-    ${CMAKE_CURRENT_SOURCE_DIR}/cmd_buffer_validator_tests.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/dispatch_info_builder_tests.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/dispatch_info_tests.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/get_info_status_mapper_tests.cpp
@@ -22,12 +20,10 @@ set(IGDRCL_SRCS_tests_helpers
     ${CMAKE_CURRENT_SOURCE_DIR}/hw_helper_tests.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/hw_helper_tests_dg2_or_below.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/kmd_notify_tests.cpp
-    ${CMAKE_CURRENT_SOURCE_DIR}/memory_management_tests.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/memory_properties_helpers_tests.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/mipmap_tests.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/per_thread_data_tests.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/queue_helpers_tests.cpp
-    ${CMAKE_CURRENT_SOURCE_DIR}/raii_hw_helper.h
     ${CMAKE_CURRENT_SOURCE_DIR}/ray_tracing_helper_tests.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/sampler_helpers_tests.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/task_information_tests.cpp
@@ -35,18 +31,11 @@ set(IGDRCL_SRCS_tests_helpers
     ${CMAKE_CURRENT_SOURCE_DIR}/timestamp_packet_2_tests.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/timestamp_packet_tests.h
     ${CMAKE_CURRENT_SOURCE_DIR}/transfer_properties_tests.cpp
-    ${CMAKE_CURRENT_SOURCE_DIR}/ult_limits.h
     ${CMAKE_CURRENT_SOURCE_DIR}/validator_tests.cpp
     ${NEO_SHARED_TEST_DIRECTORY}/common/helpers/aligned_memory_tests.cpp
     ${NEO_SHARED_TEST_DIRECTORY}/common/helpers/debug_manager_state_restore.h
 )
 
-if(MSVC OR COMPILER_SUPPORTS_SSE42)
-  list(APPEND IGDRCL_SRCS_tests_helpers
-       ${CMAKE_CURRENT_SOURCE_DIR}/uint16_sse4_tests.cpp
-  )
-endif()
-
 if(TESTS_XEHP_AND_LATER)
   list(APPEND IGDRCL_SRCS_tests_helpers
        ${CMAKE_CURRENT_SOURCE_DIR}/aub_helper_hw_tests_xehp_and_later.cpp
diff --git a/opencl/test/unit_test/helpers/linux/CMakeLists.txt b/opencl/test/unit_test/helpers/linux/CMakeLists.txt
deleted file mode 100644
index 71171b6f42..0000000000
--- a/opencl/test/unit_test/helpers/linux/CMakeLists.txt
+++ /dev/null
@@ -1,15 +0,0 @@
-#
-# Copyright (C) 2019-2020 Intel Corporation
-#
-# SPDX-License-Identifier: MIT
-#
-
-if(UNIX)
-  set(IGDRCL_SRCS_tests_helpers_linux
-      ${CMAKE_CURRENT_SOURCE_DIR}/kmd_notify_linux_tests.cpp
-  )
-
-  target_sources(igdrcl_tests PRIVATE ${IGDRCL_SRCS_tests_helpers_linux})
-  add_subdirectories()
-  set_property(GLOBAL PROPERTY IGDRCL_SRCS_tests_helpers_linux ${IGDRCL_SRCS_tests_helpers_linux})
-endif()
diff --git a/opencl/test/unit_test/helpers/windows/CMakeLists.txt b/opencl/test/unit_test/helpers/windows/CMakeLists.txt
deleted file mode 100644
index 264c6a4853..0000000000
--- a/opencl/test/unit_test/helpers/windows/CMakeLists.txt
+++ /dev/null
@@ -1,17 +0,0 @@
-#
-# Copyright (C) 2019-2020 Intel Corporation
-#
-# SPDX-License-Identifier: MIT
-#
-
-if(WIN32)
-  set(IGDRCL_SRCS_tests_helpers_windows
-      ${CMAKE_CURRENT_SOURCE_DIR}/kmd_notify_windows_tests.cpp
-      ${CMAKE_CURRENT_SOURCE_DIR}/gl_helper_tests.cpp
-      ${CMAKE_CURRENT_SOURCE_DIR}/mock_function.h
-      ${CMAKE_CURRENT_SOURCE_DIR}/mock_function.cpp
-  )
-
-  target_sources(igdrcl_tests PRIVATE ${IGDRCL_SRCS_tests_helpers_windows})
-  add_subdirectories()
-endif()
diff --git a/opencl/test/unit_test/kernel/cache_flush_tests.inl b/opencl/test/unit_test/kernel/cache_flush_tests.inl
index a39ddc48c2..883f19b28b 100644
--- a/opencl/test/unit_test/kernel/cache_flush_tests.inl
+++ b/opencl/test/unit_test/kernel/cache_flush_tests.inl
@@ -15,15 +15,15 @@
 #include "shared/test/common/helpers/debug_manager_state_restore.h"
 #include "shared/test/common/mocks/mock_allocation_properties.h"
 #include "shared/test/common/test_macros/test.h"
+#include "shared/test/unit_test/helpers/cmd_buffer_validator.h"
+#include "shared/test/unit_test/helpers/static_size3.h"
 
 #include "opencl/source/command_queue/command_queue_hw.h"
 #include "opencl/source/command_queue/gpgpu_walker.h"
 #include "opencl/source/command_queue/resource_barrier.h"
 #include "opencl/source/helpers/hardware_commands_helper.h"
 #include "opencl/test/unit_test/fixtures/hello_world_fixture.h"
-#include "opencl/test/unit_test/helpers/cmd_buffer_validator.h"
 #include "opencl/test/unit_test/helpers/hardware_commands_helper_tests.h"
-#include "opencl/test/unit_test/helpers/static_size3.h"
 #include "opencl/test/unit_test/mocks/mock_command_queue.h"
 
 using namespace NEO;
diff --git a/opencl/test/unit_test/kernel/cache_flush_xehp_and_later_tests.inl b/opencl/test/unit_test/kernel/cache_flush_xehp_and_later_tests.inl
index 5a1cadccbf..67691cd7fc 100644
--- a/opencl/test/unit_test/kernel/cache_flush_xehp_and_later_tests.inl
+++ b/opencl/test/unit_test/kernel/cache_flush_xehp_and_later_tests.inl
@@ -11,11 +11,11 @@
 #include "shared/test/common/helpers/debug_manager_state_restore.h"
 #include "shared/test/common/mocks/mock_allocation_properties.h"
 #include "shared/test/common/test_macros/test.h"
+#include "shared/test/unit_test/helpers/cmd_buffer_validator.h"
+#include "shared/test/unit_test/helpers/static_size3.h"
 
 #include "opencl/test/unit_test/fixtures/hello_world_fixture.h"
-#include "opencl/test/unit_test/helpers/cmd_buffer_validator.h"
 #include "opencl/test/unit_test/helpers/hardware_commands_helper_tests.h"
-#include "opencl/test/unit_test/helpers/static_size3.h"
 #include "opencl/test/unit_test/mocks/mock_command_queue.h"
 
 using namespace NEO;
diff --git a/opencl/test/unit_test/mem_obj/image2d_from_buffer_tests.cpp b/opencl/test/unit_test/mem_obj/image2d_from_buffer_tests.cpp
index c2a0345e49..2399292ad9 100644
--- a/opencl/test/unit_test/mem_obj/image2d_from_buffer_tests.cpp
+++ b/opencl/test/unit_test/mem_obj/image2d_from_buffer_tests.cpp
@@ -10,13 +10,13 @@
 #include "shared/source/helpers/hw_helper.h"
 #include "shared/test/common/mocks/mock_gmm.h"
 #include "shared/test/common/test_macros/test.h"
+#include "shared/test/unit_test/helpers/raii_hw_helper.h"
 
 #include "opencl/source/cl_device/cl_device_info_map.h"
 #include "opencl/source/helpers/cl_memory_properties_helpers.h"
 #include "opencl/source/mem_obj/buffer.h"
 #include "opencl/source/mem_obj/image.h"
 #include "opencl/test/unit_test/fixtures/cl_device_fixture.h"
-#include "opencl/test/unit_test/helpers/raii_hw_helper.h"
 #include "opencl/test/unit_test/mocks/mock_context.h"
 #include "opencl/test/unit_test/test_macros/test_checks_ocl.h"
 
diff --git a/opencl/test/unit_test/memory_manager/memory_manager_tests.cpp b/opencl/test/unit_test/memory_manager/memory_manager_tests.cpp
index ce122c773f..751c9b8a7d 100644
--- a/opencl/test/unit_test/memory_manager/memory_manager_tests.cpp
+++ b/opencl/test/unit_test/memory_manager/memory_manager_tests.cpp
@@ -36,6 +36,7 @@
 #include "shared/test/common/mocks/mock_os_context.h"
 #include "shared/test/common/test_macros/test.h"
 #include "shared/test/unit_test/compiler_interface/linker_mock.h"
+#include "shared/test/unit_test/helpers/raii_hw_helper.h"
 
 #include "opencl/source/event/event.h"
 #include "opencl/source/helpers/dispatch_info.h"
@@ -47,7 +48,6 @@
 #include "opencl/source/program/program.h"
 #include "opencl/test/unit_test/fixtures/cl_device_fixture.h"
 #include "opencl/test/unit_test/fixtures/multi_root_device_fixture.h"
-#include "opencl/test/unit_test/helpers/raii_hw_helper.h"
 #include "opencl/test/unit_test/mocks/mock_context.h"
 #include "opencl/test/unit_test/mocks/mock_kernel.h"
 #include "opencl/test/unit_test/mocks/mock_mdi.h"
diff --git a/opencl/test/unit_test/mock_gl/windows/CMakeLists.txt b/opencl/test/unit_test/mock_gl/windows/CMakeLists.txt
index 2f1d875e13..e16109791a 100644
--- a/opencl/test/unit_test/mock_gl/windows/CMakeLists.txt
+++ b/opencl/test/unit_test/mock_gl/windows/CMakeLists.txt
@@ -1,5 +1,5 @@
 #
-# Copyright (C) 2020-2021 Intel Corporation
+# Copyright (C) 2020-2022 Intel Corporation
 #
 # SPDX-License-Identifier: MIT
 #
@@ -8,7 +8,7 @@ if(WIN32)
   set(IGDRCL_SRCS_mock_opengl32
       ${CMAKE_CURRENT_SOURCE_DIR}/mock_opengl32.cpp
       ${CMAKE_CURRENT_SOURCE_DIR}/mock_opengl32.def
-      ${NEO_SOURCE_DIR}/opencl/test/unit_test/helpers/windows/mock_function.cpp
+      ${NEO_SOURCE_DIR}/shared/test/unit_test/helpers/windows/mock_function.cpp
   )
 
   add_library(mock_opengl32 SHARED ${IGDRCL_SRCS_mock_opengl32})
diff --git a/opencl/test/unit_test/mock_gl/windows/mock_opengl32.cpp b/opencl/test/unit_test/mock_gl/windows/mock_opengl32.cpp
index 823955ec7c..274f38b3e7 100644
--- a/opencl/test/unit_test/mock_gl/windows/mock_opengl32.cpp
+++ b/opencl/test/unit_test/mock_gl/windows/mock_opengl32.cpp
@@ -1,5 +1,5 @@
 /*
- * Copyright (C) 2018-2020 Intel Corporation
+ * Copyright (C) 2018-2022 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
@@ -7,7 +7,8 @@
 
 #define _GDI32_ //It causes that definitions of functions are not loaded from dll in file wingdi.h because they are in this file.
 
-#include "opencl/test/unit_test/helpers/windows/mock_function.h"
+#include "shared/test/unit_test/helpers/windows/mock_function.h"
+
 #include "opencl/test/unit_test/mocks/gl/windows/mock_gl_sharing_windows.h"
 
 #include "GL/gl.h"
diff --git a/opencl/test/unit_test/mocks/mock_program.cpp b/opencl/test/unit_test/mocks/mock_program.cpp
index 31fd497ab6..8c237e553a 100644
--- a/opencl/test/unit_test/mocks/mock_program.cpp
+++ b/opencl/test/unit_test/mocks/mock_program.cpp
@@ -15,10 +15,10 @@
 #include "shared/test/common/mocks/mock_compiler_interface.h"
 #include "shared/test/common/mocks/mock_compilers.h"
 #include "shared/test/common/mocks/mock_graphics_allocation.h"
+#include "shared/test/unit_test/helpers/ult_limits.h"
 
 #include "opencl/source/context/context.h"
 #include "opencl/source/program/create.inl"
-#include "opencl/test/unit_test/helpers/ult_limits.h"
 #include "opencl/test/unit_test/mocks/mock_cl_device.h"
 
 namespace NEO {
diff --git a/opencl/test/unit_test/mt_tests/api/cl_intel_tracing_tests_mt.inl b/opencl/test/unit_test/mt_tests/api/cl_intel_tracing_tests_mt.inl
index dddfd9362d..72a6d4759a 100644
--- a/opencl/test/unit_test/mt_tests/api/cl_intel_tracing_tests_mt.inl
+++ b/opencl/test/unit_test/mt_tests/api/cl_intel_tracing_tests_mt.inl
@@ -1,5 +1,5 @@
 /*
- * Copyright (C) 2020-2021 Intel Corporation
+ * Copyright (C) 2020-2022 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
@@ -7,12 +7,12 @@
 
 #include "shared/test/common/helpers/debug_manager_state_restore.h"
 #include "shared/test/common/test_macros/test.h"
+#include "shared/test/unit_test/helpers/ult_limits.h"
 
 #include "opencl/source/cl_device/cl_device.h"
 #include "opencl/source/tracing/tracing_api.h"
 #include "opencl/source/tracing/tracing_notify.h"
 #include "opencl/test/unit_test/fixtures/platform_fixture.h"
-#include "opencl/test/unit_test/helpers/ult_limits.h"
 
 using namespace NEO;
 
diff --git a/shared/source/CMakeLists.txt b/shared/source/CMakeLists.txt
index 435b372890..ee4ba33e83 100644
--- a/shared/source/CMakeLists.txt
+++ b/shared/source/CMakeLists.txt
@@ -145,7 +145,7 @@ append_sources_from_properties(CORE_SOURCES
 if(WIN32)
   append_sources_from_properties(CORE_SOURCES
                                  NEO_CORE_GMM_HELPER_WINDOWS
-                                 NEO_CORE_HELPERS_GMM_CALLBACKS_WINDOWS
+                                 NEO_CORE_HELPERS_WINDOWS
                                  NEO_CORE_DIRECT_SUBMISSION_WINDOWS
                                  NEO_CORE_OS_INTERFACE_WINDOWS
                                  NEO_CORE_OS_INTERFACE_WDDM
@@ -167,7 +167,7 @@ else()
   )
   if(NOT DISABLE_WDDM_LINUX)
     append_sources_from_properties(CORE_SOURCES
-                                   NEO_CORE_HELPERS_GMM_CALLBACKS_WINDOWS
+                                   NEO_CORE_HELPERS_WINDOWS
                                    NEO_CORE_SRCS_HELPERS_WINDOWS
                                    NEO_CORE_GMM_HELPER_WINDOWS
                                    NEO_CORE_OS_INTERFACE_WDDM
diff --git a/shared/source/helpers/CMakeLists.txt b/shared/source/helpers/CMakeLists.txt
index ba45490538..90cd1b8ec7 100644
--- a/shared/source/helpers/CMakeLists.txt
+++ b/shared/source/helpers/CMakeLists.txt
@@ -155,14 +155,15 @@ if(SUPPORT_PVC_AND_LATER)
   )
 endif()
 
-set(NEO_CORE_HELPERS_GMM_CALLBACKS_WINDOWS
+set(NEO_CORE_HELPERS_WINDOWS
+    ${CMAKE_CURRENT_SOURCE_DIR}/windows/gl_helper.h
     ${CMAKE_CURRENT_SOURCE_DIR}/windows/gmm_callbacks.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/windows/gmm_callbacks.h
     ${CMAKE_CURRENT_SOURCE_DIR}/windows/gmm_callbacks.inl
     ${CMAKE_CURRENT_SOURCE_DIR}/windows/gmm_callbacks_tgllp_and_later.inl
 )
 
-set_property(GLOBAL PROPERTY NEO_CORE_HELPERS_GMM_CALLBACKS_WINDOWS ${NEO_CORE_HELPERS_GMM_CALLBACKS_WINDOWS})
+set_property(GLOBAL PROPERTY NEO_CORE_HELPERS_WINDOWS ${NEO_CORE_HELPERS_WINDOWS})
 set_property(GLOBAL PROPERTY NEO_CORE_HELPERS ${NEO_CORE_HELPERS})
 
 add_subdirectories()
diff --git a/opencl/source/helpers/windows/gl_helper.h b/shared/source/helpers/windows/gl_helper.h
similarity index 93%
rename from opencl/source/helpers/windows/gl_helper.h
rename to shared/source/helpers/windows/gl_helper.h
index 2739913c0a..1033e029c6 100644
--- a/opencl/source/helpers/windows/gl_helper.h
+++ b/shared/source/helpers/windows/gl_helper.h
@@ -1,5 +1,5 @@
 /*
- * Copyright (C) 2018-2020 Intel Corporation
+ * Copyright (C) 2018-2022 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
diff --git a/shared/test/unit_test/CMakeLists.txt b/shared/test/unit_test/CMakeLists.txt
index 9a4637303d..d2fb95376c 100644
--- a/shared/test/unit_test/CMakeLists.txt
+++ b/shared/test/unit_test/CMakeLists.txt
@@ -1,5 +1,5 @@
 #
-# Copyright (C) 2019-2021 Intel Corporation
+# Copyright (C) 2019-2022 Intel Corporation
 #
 # SPDX-License-Identifier: MIT
 #
@@ -43,6 +43,7 @@ if(NOT NEO_SKIP_UNIT_TESTS)
   target_include_directories(${TARGET_NAME} PRIVATE
                              ${NEO_SHARED_TEST_DIRECTORY}/common/test_configuration/unit_tests
                              ${ENGINE_NODE_DIR}
+                             ${KHRONOS_GL_HEADERS_DIR}
                              ${NEO_SHARED_TEST_DIRECTORY}/common/test_macros/header${BRANCH_DIR_SUFFIX}
                              ${NEO_SHARED_TEST_DIRECTORY}/common/helpers/includes${BRANCH_DIR_SUFFIX}
   )
@@ -64,6 +65,10 @@ if(NOT NEO_SKIP_UNIT_TESTS)
     )
   endif()
 
+  if(COMPILER_SUPPORTS_SSE42)
+    set_source_files_properties(helpers/uint16_sse4_tests.cpp PROPERTIES COMPILE_FLAGS -msse4.2)
+  endif()
+
   add_subdirectory(${NEO_SHARED_TEST_DIRECTORY}/common "${NEO_BUILD_DIR}/shared/test/common")
   add_subdirectory_unique(mocks)
 
diff --git a/shared/test/unit_test/helpers/CMakeLists.txt b/shared/test/unit_test/helpers/CMakeLists.txt
index 8255f8f5ea..8c5ff86bad 100644
--- a/shared/test/unit_test/helpers/CMakeLists.txt
+++ b/shared/test/unit_test/helpers/CMakeLists.txt
@@ -10,6 +10,8 @@ set(IGDRCL_SRCS_tests_helpers
     ${CMAKE_CURRENT_SOURCE_DIR}/array_count_tests.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/basic_math_tests.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/bit_helpers_tests.cpp
+    ${CMAKE_CURRENT_SOURCE_DIR}/cmd_buffer_validator.h
+    ${CMAKE_CURRENT_SOURCE_DIR}/cmd_buffer_validator_tests.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/compiler_hw_info_config_tests.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/debug_helpers_tests.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/deferred_deleter_helpers_tests.cpp
@@ -20,11 +22,21 @@ set(IGDRCL_SRCS_tests_helpers
     ${CMAKE_CURRENT_SOURCE_DIR}/get_info_tests.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/gtest_helpers.h
     ${CMAKE_CURRENT_SOURCE_DIR}/l3_range_tests.cpp
+    ${CMAKE_CURRENT_SOURCE_DIR}/memory_management_tests.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/ptr_math_tests.cpp
+    ${CMAKE_CURRENT_SOURCE_DIR}/raii_hw_helper.h
+    ${CMAKE_CURRENT_SOURCE_DIR}/static_size3.h
     ${CMAKE_CURRENT_SOURCE_DIR}/test_debug_variables.inl
     ${CMAKE_CURRENT_SOURCE_DIR}/test_hw_info_config.cpp
+    ${CMAKE_CURRENT_SOURCE_DIR}/ult_limits.h
 )
 
+if(MSVC OR COMPILER_SUPPORTS_SSE42)
+  list(APPEND IGDRCL_SRCS_tests_helpers
+       ${CMAKE_CURRENT_SOURCE_DIR}/uint16_sse4_tests.cpp
+  )
+endif()
+
 if(COMPILER_SUPPORTS_NEON)
   list(APPEND IGDRCL_SRCS_tests_helpers
        ${CMAKE_CURRENT_SOURCE_DIR}/uint16_neon_tests.cpp
diff --git a/opencl/test/unit_test/helpers/cmd_buffer_validator.h b/shared/test/unit_test/helpers/cmd_buffer_validator.h
similarity index 99%
rename from opencl/test/unit_test/helpers/cmd_buffer_validator.h
rename to shared/test/unit_test/helpers/cmd_buffer_validator.h
index 128da18883..de5685dbf8 100644
--- a/opencl/test/unit_test/helpers/cmd_buffer_validator.h
+++ b/shared/test/unit_test/helpers/cmd_buffer_validator.h
@@ -1,5 +1,5 @@
 /*
- * Copyright (C) 2019-2021 Intel Corporation
+ * Copyright (C) 2019-2022 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
diff --git a/opencl/test/unit_test/helpers/cmd_buffer_validator_tests.cpp b/shared/test/unit_test/helpers/cmd_buffer_validator_tests.cpp
similarity index 99%
rename from opencl/test/unit_test/helpers/cmd_buffer_validator_tests.cpp
rename to shared/test/unit_test/helpers/cmd_buffer_validator_tests.cpp
index 228fa682d2..8c0bd2a981 100644
--- a/opencl/test/unit_test/helpers/cmd_buffer_validator_tests.cpp
+++ b/shared/test/unit_test/helpers/cmd_buffer_validator_tests.cpp
@@ -1,5 +1,5 @@
 /*
- * Copyright (C) 2019-2021 Intel Corporation
+ * Copyright (C) 2019-2022 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
@@ -7,8 +7,7 @@
 
 #include "shared/test/common/cmd_parse/hw_parse.h"
 #include "shared/test/common/test_macros/test.h"
-
-#include "opencl/test/unit_test/helpers/cmd_buffer_validator.h"
+#include "shared/test/unit_test/helpers/cmd_buffer_validator.h"
 
 using HwParseTest = ::testing::Test;
 
diff --git a/shared/test/unit_test/helpers/linux/CMakeLists.txt b/shared/test/unit_test/helpers/linux/CMakeLists.txt
new file mode 100644
index 0000000000..05cf728a06
--- /dev/null
+++ b/shared/test/unit_test/helpers/linux/CMakeLists.txt
@@ -0,0 +1,13 @@
+#
+# Copyright (C) 2019-2022 Intel Corporation
+#
+# SPDX-License-Identifier: MIT
+#
+
+if(UNIX)
+  target_sources(${TARGET_NAME} PRIVATE
+                 ${CMAKE_CURRENT_SOURCE_DIR}/kmd_notify_linux_tests.cpp
+  )
+
+  add_subdirectories()
+endif()
diff --git a/opencl/test/unit_test/helpers/linux/kmd_notify_linux_tests.cpp b/shared/test/unit_test/helpers/linux/kmd_notify_linux_tests.cpp
similarity index 95%
rename from opencl/test/unit_test/helpers/linux/kmd_notify_linux_tests.cpp
rename to shared/test/unit_test/helpers/linux/kmd_notify_linux_tests.cpp
index 660153e1c6..f7ed7f204b 100644
--- a/opencl/test/unit_test/helpers/linux/kmd_notify_linux_tests.cpp
+++ b/shared/test/unit_test/helpers/linux/kmd_notify_linux_tests.cpp
@@ -1,5 +1,5 @@
 /*
- * Copyright (C) 2018-2021 Intel Corporation
+ * Copyright (C) 2018-2022 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
diff --git a/opencl/test/unit_test/helpers/memory_management_tests.cpp b/shared/test/unit_test/helpers/memory_management_tests.cpp
similarity index 99%
rename from opencl/test/unit_test/helpers/memory_management_tests.cpp
rename to shared/test/unit_test/helpers/memory_management_tests.cpp
index c19d31dea0..2d8dfb0b9f 100644
--- a/opencl/test/unit_test/helpers/memory_management_tests.cpp
+++ b/shared/test/unit_test/helpers/memory_management_tests.cpp
@@ -1,5 +1,5 @@
 /*
- * Copyright (C) 2018-2021 Intel Corporation
+ * Copyright (C) 2018-2022 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
diff --git a/opencl/test/unit_test/helpers/raii_hw_helper.h b/shared/test/unit_test/helpers/raii_hw_helper.h
similarity index 93%
rename from opencl/test/unit_test/helpers/raii_hw_helper.h
rename to shared/test/unit_test/helpers/raii_hw_helper.h
index 74cf774b82..343073b27b 100644
--- a/opencl/test/unit_test/helpers/raii_hw_helper.h
+++ b/shared/test/unit_test/helpers/raii_hw_helper.h
@@ -1,5 +1,5 @@
 /*
- * Copyright (C) 2019-2020 Intel Corporation
+ * Copyright (C) 2019-2022 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
diff --git a/opencl/test/unit_test/helpers/static_size3.h b/shared/test/unit_test/helpers/static_size3.h
similarity index 83%
rename from opencl/test/unit_test/helpers/static_size3.h
rename to shared/test/unit_test/helpers/static_size3.h
index ec9303347c..bfe4a02395 100644
--- a/opencl/test/unit_test/helpers/static_size3.h
+++ b/shared/test/unit_test/helpers/static_size3.h
@@ -1,5 +1,5 @@
 /*
- * Copyright (C) 2018-2021 Intel Corporation
+ * Copyright (C) 2018-2022 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
diff --git a/opencl/test/unit_test/helpers/uint16_sse4_tests.cpp b/shared/test/unit_test/helpers/uint16_sse4_tests.cpp
similarity index 98%
rename from opencl/test/unit_test/helpers/uint16_sse4_tests.cpp
rename to shared/test/unit_test/helpers/uint16_sse4_tests.cpp
index bbfec971c4..d280321995 100644
--- a/opencl/test/unit_test/helpers/uint16_sse4_tests.cpp
+++ b/shared/test/unit_test/helpers/uint16_sse4_tests.cpp
@@ -1,5 +1,5 @@
 /*
- * Copyright (C) 2018-2021 Intel Corporation
+ * Copyright (C) 2018-2022 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
diff --git a/opencl/test/unit_test/helpers/ult_limits.h b/shared/test/unit_test/helpers/ult_limits.h
similarity index 77%
rename from opencl/test/unit_test/helpers/ult_limits.h
rename to shared/test/unit_test/helpers/ult_limits.h
index e23d44d28a..467c083d75 100644
--- a/opencl/test/unit_test/helpers/ult_limits.h
+++ b/shared/test/unit_test/helpers/ult_limits.h
@@ -1,5 +1,5 @@
 /*
- * Copyright (C) 2019-2020 Intel Corporation
+ * Copyright (C) 2019-2022 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
diff --git a/shared/test/unit_test/helpers/windows/CMakeLists.txt b/shared/test/unit_test/helpers/windows/CMakeLists.txt
new file mode 100644
index 0000000000..b92d811e19
--- /dev/null
+++ b/shared/test/unit_test/helpers/windows/CMakeLists.txt
@@ -0,0 +1,16 @@
+#
+# Copyright (C) 2019-2022 Intel Corporation
+#
+# SPDX-License-Identifier: MIT
+#
+
+if(WIN32)
+  target_sources(${TARGET_NAME} PRIVATE
+                 ${CMAKE_CURRENT_SOURCE_DIR}/gl_helper_tests.cpp
+                 ${CMAKE_CURRENT_SOURCE_DIR}/kmd_notify_windows_tests.cpp
+                 ${CMAKE_CURRENT_SOURCE_DIR}/mock_function.h
+                 ${CMAKE_CURRENT_SOURCE_DIR}/mock_function.cpp
+  )
+
+  add_subdirectories()
+endif()
diff --git a/opencl/test/unit_test/helpers/windows/gl_helper_tests.cpp b/shared/test/unit_test/helpers/windows/gl_helper_tests.cpp
similarity index 91%
rename from opencl/test/unit_test/helpers/windows/gl_helper_tests.cpp
rename to shared/test/unit_test/helpers/windows/gl_helper_tests.cpp
index 84d618497a..b3e24d2712 100644
--- a/opencl/test/unit_test/helpers/windows/gl_helper_tests.cpp
+++ b/shared/test/unit_test/helpers/windows/gl_helper_tests.cpp
@@ -1,16 +1,15 @@
 /*
- * Copyright (C) 2018-2021 Intel Corporation
+ * Copyright (C) 2018-2022 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
  */
 
+#include "shared/source/helpers/windows/gl_helper.h"
 #include "shared/source/os_interface/os_library.h"
 #include "shared/source/os_interface/windows/windows_wrapper.h"
 #include "shared/test/common/test_macros/test.h"
-
-#include "opencl/source/helpers/windows/gl_helper.h"
-#include "opencl/test/unit_test/helpers/windows/mock_function.h"
+#include "shared/test/unit_test/helpers/windows/mock_function.h"
 
 #include "gtest/gtest.h"
 
diff --git a/opencl/test/unit_test/helpers/windows/kmd_notify_windows_tests.cpp b/shared/test/unit_test/helpers/windows/kmd_notify_windows_tests.cpp
similarity index 98%
rename from opencl/test/unit_test/helpers/windows/kmd_notify_windows_tests.cpp
rename to shared/test/unit_test/helpers/windows/kmd_notify_windows_tests.cpp
index 4b18a1aa05..fb1e9e143a 100644
--- a/opencl/test/unit_test/helpers/windows/kmd_notify_windows_tests.cpp
+++ b/shared/test/unit_test/helpers/windows/kmd_notify_windows_tests.cpp
@@ -1,5 +1,5 @@
 /*
- * Copyright (C) 2018-2021 Intel Corporation
+ * Copyright (C) 2018-2022 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
diff --git a/opencl/test/unit_test/helpers/windows/mock_function.cpp b/shared/test/unit_test/helpers/windows/mock_function.cpp
similarity index 72%
rename from opencl/test/unit_test/helpers/windows/mock_function.cpp
rename to shared/test/unit_test/helpers/windows/mock_function.cpp
index 3db6480ea6..a6721a2126 100644
--- a/opencl/test/unit_test/helpers/windows/mock_function.cpp
+++ b/shared/test/unit_test/helpers/windows/mock_function.cpp
@@ -1,5 +1,5 @@
 /*
- * Copyright (C) 2019-2020 Intel Corporation
+ * Copyright (C) 2019-2022 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
diff --git a/opencl/test/unit_test/helpers/windows/mock_function.h b/shared/test/unit_test/helpers/windows/mock_function.h
similarity index 62%
rename from opencl/test/unit_test/helpers/windows/mock_function.h
rename to shared/test/unit_test/helpers/windows/mock_function.h
index 60b50a249f..95ba383cd1 100644
--- a/opencl/test/unit_test/helpers/windows/mock_function.h
+++ b/shared/test/unit_test/helpers/windows/mock_function.h
@@ -1,5 +1,5 @@
 /*
- * Copyright (C) 2018-2021 Intel Corporation
+ * Copyright (C) 2018-2022 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *