diff --git a/opencl/source/helpers/CMakeLists.txt b/opencl/source/helpers/CMakeLists.txt
index 2cf5401974..d1a8afb912 100644
--- a/opencl/source/helpers/CMakeLists.txt
+++ b/opencl/source/helpers/CMakeLists.txt
@@ -62,7 +62,14 @@ 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/shared/source/helpers/windows/gl_helper.h b/opencl/source/helpers/windows/gl_helper.h
similarity index 100%
rename from shared/source/helpers/windows/gl_helper.h
rename to opencl/source/helpers/windows/gl_helper.h
diff --git a/opencl/source/sharings/gl/windows/gl_sharing_windows.cpp b/opencl/source/sharings/gl/windows/gl_sharing_windows.cpp
index 4b3c2f3e14..1ac77026a2 100644
--- a/opencl/source/sharings/gl/windows/gl_sharing_windows.cpp
+++ b/opencl/source/sharings/gl/windows/gl_sharing_windows.cpp
@@ -7,9 +7,8 @@
 
 #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 cbd0a833ea..9ebcfbd4aa 100644
--- a/opencl/test/unit_test/CMakeLists.txt
+++ b/opencl/test/unit_test/CMakeLists.txt
@@ -85,6 +85,10 @@ 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 61223778b7..713cba0ad7 100644
--- a/opencl/test/unit_test/api/cl_api_tests.h
+++ b/opencl/test/unit_test/api/cl_api_tests.h
@@ -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 403ced9763..2ca0b62fa3 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 06458bc76b..b9c8451d08 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 8eed8817ed..3ce81eb004 100644
--- a/opencl/test/unit_test/command_queue/command_queue_tests.cpp
+++ b/opencl/test/unit_test/command_queue/command_queue_tests.cpp
@@ -27,7 +27,6 @@
 #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"
@@ -42,6 +41,7 @@
 #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 25d7039350..dd38129cc9 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
@@ -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 defdedb6bc..ff42bd634e 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 bc7eaae0f2..779d029c6c 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 2aebe93b69..060a41c08f 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
@@ -18,7 +18,6 @@
 #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"
@@ -27,6 +26,7 @@
 #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 3bd56bb1fb..a5043390d6 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 d79e07be2a..dada61bbcd 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 ce47fbf822..f4439108cb 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 08ec52f107..758d6cccab 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 4752ac8a26..47c4856184 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 f6e193ab32..8fac679486 100644
--- a/opencl/test/unit_test/helpers/CMakeLists.txt
+++ b/opencl/test/unit_test/helpers/CMakeLists.txt
@@ -10,6 +10,8 @@ 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
@@ -20,10 +22,12 @@ 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
@@ -31,11 +35,18 @@ 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/shared/test/unit_test/helpers/cmd_buffer_validator.h b/opencl/test/unit_test/helpers/cmd_buffer_validator.h
similarity index 100%
rename from shared/test/unit_test/helpers/cmd_buffer_validator.h
rename to opencl/test/unit_test/helpers/cmd_buffer_validator.h
diff --git a/shared/test/unit_test/helpers/cmd_buffer_validator_tests.cpp b/opencl/test/unit_test/helpers/cmd_buffer_validator_tests.cpp
similarity index 99%
rename from shared/test/unit_test/helpers/cmd_buffer_validator_tests.cpp
rename to opencl/test/unit_test/helpers/cmd_buffer_validator_tests.cpp
index 8c0bd2a981..c819b4e007 100644
--- a/shared/test/unit_test/helpers/cmd_buffer_validator_tests.cpp
+++ b/opencl/test/unit_test/helpers/cmd_buffer_validator_tests.cpp
@@ -7,7 +7,8 @@
 
 #include "shared/test/common/cmd_parse/hw_parse.h"
 #include "shared/test/common/test_macros/test.h"
-#include "shared/test/unit_test/helpers/cmd_buffer_validator.h"
+
+#include "opencl/test/unit_test/helpers/cmd_buffer_validator.h"
 
 using HwParseTest = ::testing::Test;
 
diff --git a/opencl/test/unit_test/helpers/linux/CMakeLists.txt b/opencl/test/unit_test/helpers/linux/CMakeLists.txt
new file mode 100644
index 0000000000..7873c0bb7f
--- /dev/null
+++ b/opencl/test/unit_test/helpers/linux/CMakeLists.txt
@@ -0,0 +1,15 @@
+#
+# Copyright (C) 2019-2022 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/shared/test/unit_test/helpers/linux/kmd_notify_linux_tests.cpp b/opencl/test/unit_test/helpers/linux/kmd_notify_linux_tests.cpp
similarity index 100%
rename from shared/test/unit_test/helpers/linux/kmd_notify_linux_tests.cpp
rename to opencl/test/unit_test/helpers/linux/kmd_notify_linux_tests.cpp
diff --git a/shared/test/unit_test/helpers/memory_management_tests.cpp b/opencl/test/unit_test/helpers/memory_management_tests.cpp
similarity index 100%
rename from shared/test/unit_test/helpers/memory_management_tests.cpp
rename to opencl/test/unit_test/helpers/memory_management_tests.cpp
diff --git a/shared/test/unit_test/helpers/raii_hw_helper.h b/opencl/test/unit_test/helpers/raii_hw_helper.h
similarity index 100%
rename from shared/test/unit_test/helpers/raii_hw_helper.h
rename to opencl/test/unit_test/helpers/raii_hw_helper.h
diff --git a/shared/test/unit_test/helpers/static_size3.h b/opencl/test/unit_test/helpers/static_size3.h
similarity index 100%
rename from shared/test/unit_test/helpers/static_size3.h
rename to opencl/test/unit_test/helpers/static_size3.h
diff --git a/shared/test/unit_test/helpers/uint16_sse4_tests.cpp b/opencl/test/unit_test/helpers/uint16_sse4_tests.cpp
similarity index 100%
rename from shared/test/unit_test/helpers/uint16_sse4_tests.cpp
rename to opencl/test/unit_test/helpers/uint16_sse4_tests.cpp
diff --git a/shared/test/unit_test/helpers/ult_limits.h b/opencl/test/unit_test/helpers/ult_limits.h
similarity index 100%
rename from shared/test/unit_test/helpers/ult_limits.h
rename to opencl/test/unit_test/helpers/ult_limits.h
diff --git a/opencl/test/unit_test/helpers/windows/CMakeLists.txt b/opencl/test/unit_test/helpers/windows/CMakeLists.txt
new file mode 100644
index 0000000000..c0f75b181e
--- /dev/null
+++ b/opencl/test/unit_test/helpers/windows/CMakeLists.txt
@@ -0,0 +1,17 @@
+#
+# Copyright (C) 2019-2022 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/shared/test/unit_test/helpers/windows/gl_helper_tests.cpp b/opencl/test/unit_test/helpers/windows/gl_helper_tests.cpp
similarity index 93%
rename from shared/test/unit_test/helpers/windows/gl_helper_tests.cpp
rename to opencl/test/unit_test/helpers/windows/gl_helper_tests.cpp
index b3e24d2712..0aa639d4bc 100644
--- a/shared/test/unit_test/helpers/windows/gl_helper_tests.cpp
+++ b/opencl/test/unit_test/helpers/windows/gl_helper_tests.cpp
@@ -5,11 +5,12 @@
  *
  */
 
-#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 "shared/test/unit_test/helpers/windows/mock_function.h"
+
+#include "opencl/source/helpers/windows/gl_helper.h"
+#include "opencl/test/unit_test/helpers/windows/mock_function.h"
 
 #include "gtest/gtest.h"
 
diff --git a/shared/test/unit_test/helpers/windows/kmd_notify_windows_tests.cpp b/opencl/test/unit_test/helpers/windows/kmd_notify_windows_tests.cpp
similarity index 100%
rename from shared/test/unit_test/helpers/windows/kmd_notify_windows_tests.cpp
rename to opencl/test/unit_test/helpers/windows/kmd_notify_windows_tests.cpp
diff --git a/shared/test/unit_test/helpers/windows/mock_function.cpp b/opencl/test/unit_test/helpers/windows/mock_function.cpp
similarity index 100%
rename from shared/test/unit_test/helpers/windows/mock_function.cpp
rename to opencl/test/unit_test/helpers/windows/mock_function.cpp
diff --git a/shared/test/unit_test/helpers/windows/mock_function.h b/opencl/test/unit_test/helpers/windows/mock_function.h
similarity index 100%
rename from shared/test/unit_test/helpers/windows/mock_function.h
rename to opencl/test/unit_test/helpers/windows/mock_function.h
diff --git a/opencl/test/unit_test/kernel/cache_flush_tests.inl b/opencl/test/unit_test/kernel/cache_flush_tests.inl
index 883f19b28b..a39ddc48c2 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 67691cd7fc..5a1cadccbf 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 2399292ad9..c2a0345e49 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 751c9b8a7d..ce122c773f 100644
--- a/opencl/test/unit_test/memory_manager/memory_manager_tests.cpp
+++ b/opencl/test/unit_test/memory_manager/memory_manager_tests.cpp
@@ -36,7 +36,6 @@
 #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"
@@ -48,6 +47,7 @@
 #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 e16109791a..a113522c01 100644
--- a/opencl/test/unit_test/mock_gl/windows/CMakeLists.txt
+++ b/opencl/test/unit_test/mock_gl/windows/CMakeLists.txt
@@ -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}/shared/test/unit_test/helpers/windows/mock_function.cpp
+      ${NEO_SOURCE_DIR}/opencl/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 274f38b3e7..7c9fba8202 100644
--- a/opencl/test/unit_test/mock_gl/windows/mock_opengl32.cpp
+++ b/opencl/test/unit_test/mock_gl/windows/mock_opengl32.cpp
@@ -7,8 +7,7 @@
 
 #define _GDI32_ //It causes that definitions of functions are not loaded from dll in file wingdi.h because they are in this file.
 
-#include "shared/test/unit_test/helpers/windows/mock_function.h"
-
+#include "opencl/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 8c237e553a..31fd497ab6 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 72a6d4759a..8fc73f699a 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
@@ -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 ee4ba33e83..435b372890 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_WINDOWS
+                                 NEO_CORE_HELPERS_GMM_CALLBACKS_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_WINDOWS
+                                   NEO_CORE_HELPERS_GMM_CALLBACKS_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 90cd1b8ec7..ba45490538 100644
--- a/shared/source/helpers/CMakeLists.txt
+++ b/shared/source/helpers/CMakeLists.txt
@@ -155,15 +155,14 @@ if(SUPPORT_PVC_AND_LATER)
   )
 endif()
 
-set(NEO_CORE_HELPERS_WINDOWS
-    ${CMAKE_CURRENT_SOURCE_DIR}/windows/gl_helper.h
+set(NEO_CORE_HELPERS_GMM_CALLBACKS_WINDOWS
     ${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_WINDOWS ${NEO_CORE_HELPERS_WINDOWS})
+set_property(GLOBAL PROPERTY NEO_CORE_HELPERS_GMM_CALLBACKS_WINDOWS ${NEO_CORE_HELPERS_GMM_CALLBACKS_WINDOWS})
 set_property(GLOBAL PROPERTY NEO_CORE_HELPERS ${NEO_CORE_HELPERS})
 
 add_subdirectories()
diff --git a/shared/test/unit_test/CMakeLists.txt b/shared/test/unit_test/CMakeLists.txt
index d2fb95376c..432c657de1 100644
--- a/shared/test/unit_test/CMakeLists.txt
+++ b/shared/test/unit_test/CMakeLists.txt
@@ -43,7 +43,6 @@ 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}
   )
@@ -65,10 +64,6 @@ 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 8c5ff86bad..8255f8f5ea 100644
--- a/shared/test/unit_test/helpers/CMakeLists.txt
+++ b/shared/test/unit_test/helpers/CMakeLists.txt
@@ -10,8 +10,6 @@ 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
@@ -22,21 +20,11 @@ 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
        ${CMAKE_CURRENT_SOURCE_DIR}/uint16_neon_tests.cpp
diff --git a/shared/test/unit_test/helpers/linux/CMakeLists.txt b/shared/test/unit_test/helpers/linux/CMakeLists.txt
deleted file mode 100644
index 05cf728a06..0000000000
--- a/shared/test/unit_test/helpers/linux/CMakeLists.txt
+++ /dev/null
@@ -1,13 +0,0 @@
-#
-# Copyright (C) 2019-2022 Intel Corporation
-#
-# SPDX-License-Identifier: MIT
-#
-
-if(UNIX)
-  target_sources(${TARGET_NAME} PRIVATE
-                 ${CMAKE_CURRENT_SOURCE_DIR}/kmd_notify_linux_tests.cpp
-  )
-
-  add_subdirectories()
-endif()
diff --git a/shared/test/unit_test/helpers/windows/CMakeLists.txt b/shared/test/unit_test/helpers/windows/CMakeLists.txt
deleted file mode 100644
index b92d811e19..0000000000
--- a/shared/test/unit_test/helpers/windows/CMakeLists.txt
+++ /dev/null
@@ -1,16 +0,0 @@
-#
-# Copyright (C) 2019-2022 Intel Corporation
-#
-# SPDX-License-Identifier: MIT
-#
-
-if(WIN32)
-  target_sources(${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()