diff --git a/level_zero/core/source/cmdlist/cmdlist_hw.inl b/level_zero/core/source/cmdlist/cmdlist_hw.inl
index 8c739cd293..3312e3ff63 100644
--- a/level_zero/core/source/cmdlist/cmdlist_hw.inl
+++ b/level_zero/core/source/cmdlist/cmdlist_hw.inl
@@ -8,8 +8,6 @@
 #include "shared/source/built_ins/built_ins.h"
 #include "shared/source/command_container/encode_surface_state.h"
 #include "shared/source/command_stream/command_stream_receiver.h"
-#include "shared/source/command_stream/preemption.h"
-#include "shared/source/debugger/debugger_l0.h"
 #include "shared/source/device/device.h"
 #include "shared/source/execution_environment/execution_environment.h"
 #include "shared/source/execution_environment/root_device_environment.h"
@@ -19,13 +17,10 @@
 #include "shared/source/helpers/blit_properties.h"
 #include "shared/source/helpers/definitions/mi_flush_args.h"
 #include "shared/source/helpers/gfx_core_helper.h"
-#include "shared/source/helpers/heap_helper.h"
-#include "shared/source/helpers/hw_info.h"
 #include "shared/source/helpers/logical_state_helper.h"
 #include "shared/source/helpers/pipe_control_args.h"
 #include "shared/source/helpers/preamble.h"
 #include "shared/source/helpers/register_offsets.h"
-#include "shared/source/helpers/string.h"
 #include "shared/source/helpers/surface_format_info.h"
 #include "shared/source/indirect_heap/indirect_heap.h"
 #include "shared/source/memory_manager/allocation_properties.h"
diff --git a/level_zero/core/source/cmdlist/cmdlist_hw_immediate.inl b/level_zero/core/source/cmdlist/cmdlist_hw_immediate.inl
index 1e0386fc70..e4ac99420b 100644
--- a/level_zero/core/source/cmdlist/cmdlist_hw_immediate.inl
+++ b/level_zero/core/source/cmdlist/cmdlist_hw_immediate.inl
@@ -11,13 +11,11 @@
 #include "shared/source/command_stream/command_stream_receiver_hw.h"
 #include "shared/source/command_stream/scratch_space_controller.h"
 #include "shared/source/command_stream/wait_status.h"
+#include "shared/source/debugger/debugger_l0.h"
 #include "shared/source/helpers/bindless_heaps_helper.h"
 #include "shared/source/helpers/completion_stamp.h"
-#include "shared/source/helpers/gfx_core_helper.h"
 #include "shared/source/helpers/hw_info.h"
-#include "shared/source/helpers/logical_state_helper.h"
 #include "shared/source/memory_manager/internal_allocation_storage.h"
-#include "shared/source/memory_manager/prefetch_manager.h"
 #include "shared/source/memory_manager/unified_memory_manager.h"
 #include "shared/source/os_interface/os_context.h"
 
diff --git a/level_zero/core/source/cmdqueue/cmdqueue_hw.inl b/level_zero/core/source/cmdqueue/cmdqueue_hw.inl
index be550c0e2e..44556ef19f 100644
--- a/level_zero/core/source/cmdqueue/cmdqueue_hw.inl
+++ b/level_zero/core/source/cmdqueue/cmdqueue_hw.inl
@@ -10,30 +10,24 @@
 #include "shared/source/built_ins/built_ins.h"
 #include "shared/source/built_ins/sip.h"
 #include "shared/source/command_container/command_encoder.h"
-#include "shared/source/command_container/implicit_scaling.h"
 #include "shared/source/command_stream/command_stream_receiver_hw.h"
 #include "shared/source/command_stream/linear_stream.h"
 #include "shared/source/command_stream/preemption.h"
 #include "shared/source/command_stream/scratch_space_controller.h"
-#include "shared/source/command_stream/thread_arbitration_policy.h"
 #include "shared/source/command_stream/wait_status.h"
 #include "shared/source/debugger/debugger_l0.h"
 #include "shared/source/device/device.h"
 #include "shared/source/execution_environment/root_device_environment.h"
 #include "shared/source/helpers/definitions/mi_flush_args.h"
 #include "shared/source/helpers/gfx_core_helper.h"
-#include "shared/source/helpers/hw_info.h"
 #include "shared/source/helpers/logical_state_helper.h"
 #include "shared/source/helpers/pause_on_gpu_properties.h"
 #include "shared/source/helpers/pipe_control_args.h"
 #include "shared/source/helpers/preamble.h"
 #include "shared/source/memory_manager/graphics_allocation.h"
 #include "shared/source/memory_manager/memory_manager.h"
-#include "shared/source/memory_manager/prefetch_manager.h"
 #include "shared/source/memory_manager/residency_container.h"
-#include "shared/source/os_interface/hw_info_config.h"
 #include "shared/source/os_interface/os_context.h"
-#include "shared/source/page_fault_manager/cpu_page_fault_manager.h"
 #include "shared/source/unified_memory/unified_memory.h"
 #include "shared/source/utilities/software_tags_manager.h"
 
@@ -44,11 +38,9 @@
 #include "level_zero/core/source/driver/driver_handle_imp.h"
 #include "level_zero/core/source/fence/fence.h"
 #include "level_zero/core/source/helpers/error_code_helper_l0.h"
-#include "level_zero/tools/source/metrics/metric.h"
 
 #include <algorithm>
 #include <limits>
-#include <thread>
 
 namespace L0 {
 template <GFXCORE_FAMILY gfxCoreFamily>
diff --git a/level_zero/core/source/cmdqueue/cmdqueue_hw_base.inl b/level_zero/core/source/cmdqueue/cmdqueue_hw_base.inl
index 9af20a1a1f..d275474b95 100644
--- a/level_zero/core/source/cmdqueue/cmdqueue_hw_base.inl
+++ b/level_zero/core/source/cmdqueue/cmdqueue_hw_base.inl
@@ -9,26 +9,18 @@
 
 #include "shared/source/command_container/cmdcontainer.h"
 #include "shared/source/command_container/encode_surface_state.h"
-#include "shared/source/command_stream/csr_definitions.h"
 #include "shared/source/command_stream/linear_stream.h"
 #include "shared/source/device/device.h"
 #include "shared/source/helpers/api_specific_config.h"
 #include "shared/source/helpers/gfx_core_helper.h"
-#include "shared/source/helpers/hw_info.h"
-#include "shared/source/helpers/mt_helpers.h"
-#include "shared/source/helpers/preamble.h"
 #include "shared/source/helpers/state_base_address.h"
 #include "shared/source/helpers/state_base_address_bdw_and_later.inl"
-#include "shared/source/os_interface/os_context.h"
 
 #include "level_zero/core/source/cmdlist/cmdlist.h"
 #include "level_zero/core/source/cmdqueue/cmdqueue_hw.h"
 #include "level_zero/core/source/device/device.h"
-#include "level_zero/core/source/fence/fence.h"
 #include "level_zero/tools/source/metrics/metric.h"
 
-#include <limits>
-
 namespace L0 {
 
 template <GFXCORE_FAMILY gfxCoreFamily>
diff --git a/level_zero/core/source/gfx_core_helpers/l0_gfx_core_helper_pvc_and_later.inl b/level_zero/core/source/gfx_core_helpers/l0_gfx_core_helper_pvc_and_later.inl
index 55a3365a15..430cbe9551 100644
--- a/level_zero/core/source/gfx_core_helpers/l0_gfx_core_helper_pvc_and_later.inl
+++ b/level_zero/core/source/gfx_core_helpers/l0_gfx_core_helper_pvc_and_later.inl
@@ -5,7 +5,6 @@
  *
  */
 
-#include "shared/source/debug_settings/debug_settings_manager.h"
 #include "shared/source/device/device.h"
 #include "shared/source/helpers/aligned_memory.h"
 #include "shared/source/helpers/definitions/engine_group_types.h"
@@ -15,8 +14,6 @@
 
 #include "level_zero/core/source/gfx_core_helpers/l0_gfx_core_helper.h"
 
-#include <limits>
-
 namespace L0 {
 
 template <typename Family>
diff --git a/level_zero/core/test/unit_tests/fixtures/device_fixture.h b/level_zero/core/test/unit_tests/fixtures/device_fixture.h
index 474a23c1a8..02a982fac1 100644
--- a/level_zero/core/test/unit_tests/fixtures/device_fixture.h
+++ b/level_zero/core/test/unit_tests/fixtures/device_fixture.h
@@ -9,7 +9,6 @@
 
 #include "shared/source/helpers/hw_info.h"
 #include "shared/test/common/helpers/debug_manager_state_restore.h"
-#include "shared/test/common/mocks/mock_compilers.h"
 #include "shared/test/common/mocks/mock_device.h"
 
 #include "level_zero/core/source/context/context_imp.h"
diff --git a/level_zero/core/test/unit_tests/sources/cmdqueue/test_cmdqueue_3.cpp b/level_zero/core/test/unit_tests/sources/cmdqueue/test_cmdqueue_3.cpp
index fd8193771b..245cc24eff 100644
--- a/level_zero/core/test/unit_tests/sources/cmdqueue/test_cmdqueue_3.cpp
+++ b/level_zero/core/test/unit_tests/sources/cmdqueue/test_cmdqueue_3.cpp
@@ -10,6 +10,7 @@
 #include "shared/source/helpers/gfx_core_helper.h"
 #include "shared/source/helpers/state_base_address.h"
 #include "shared/source/indirect_heap/indirect_heap.h"
+#include "shared/source/os_interface/os_context.h"
 #include "shared/test/common/cmd_parse/gen_cmd_parse.h"
 #include "shared/test/common/mocks/mock_bindless_heaps_helper.h"
 #include "shared/test/common/mocks/mock_command_stream_receiver.h"
diff --git a/level_zero/tools/test/unit_tests/sources/debug/linux/test_debug_api_linux.cpp b/level_zero/tools/test/unit_tests/sources/debug/linux/test_debug_api_linux.cpp
index 912b14ddde..06611abb87 100644
--- a/level_zero/tools/test/unit_tests/sources/debug/linux/test_debug_api_linux.cpp
+++ b/level_zero/tools/test/unit_tests/sources/debug/linux/test_debug_api_linux.cpp
@@ -12,6 +12,7 @@
 #define _UAPI_I915_DRM_H_
 
 #include "shared/source/gmm_helper/gmm_helper.h"
+#include "shared/source/helpers/aligned_memory.h"
 #include "shared/source/os_interface/linux/drm_debug.h"
 #include "shared/source/os_interface/linux/engine_info.h"
 #include "shared/source/os_interface/os_interface.h"
diff --git a/opencl/source/built_ins/vme_dispatch_builder.h b/opencl/source/built_ins/vme_dispatch_builder.h
index a096efc10e..b90c5939f0 100644
--- a/opencl/source/built_ins/vme_dispatch_builder.h
+++ b/opencl/source/built_ins/vme_dispatch_builder.h
@@ -11,7 +11,6 @@
 #include "shared/source/helpers/basic_math.h"
 
 #include "opencl/source/accelerators/intel_accelerator.h"
-#include "opencl/source/accelerators/intel_motion_estimation.h"
 #include "opencl/source/built_ins/built_in_ops_vme.h"
 #include "opencl/source/built_ins/builtins_dispatch_builder.h"
 #include "opencl/source/cl_device/cl_device.h"
diff --git a/opencl/source/command_queue/command_queue_hw.h b/opencl/source/command_queue/command_queue_hw.h
index 5a7e9e3ced..b3818202e9 100644
--- a/opencl/source/command_queue/command_queue_hw.h
+++ b/opencl/source/command_queue/command_queue_hw.h
@@ -10,7 +10,6 @@
 #include "shared/source/command_stream/preemption.h"
 #include "shared/source/helpers/engine_control.h"
 #include "shared/source/helpers/hw_info.h"
-#include "shared/source/memory_manager/graphics_allocation.h"
 #include "shared/source/os_interface/os_context.h"
 
 #include "opencl/source/cl_device/cl_device.h"
diff --git a/opencl/source/command_queue/enqueue_common.h b/opencl/source/command_queue/enqueue_common.h
index 8569066a98..2c05d1431a 100644
--- a/opencl/source/command_queue/enqueue_common.h
+++ b/opencl/source/command_queue/enqueue_common.h
@@ -6,7 +6,6 @@
  */
 
 #pragma once
-#include "shared/source/built_ins/built_ins.h"
 #include "shared/source/command_stream/command_stream_receiver.h"
 #include "shared/source/command_stream/wait_status.h"
 #include "shared/source/helpers/engine_node_helper.h"
@@ -15,7 +14,6 @@
 #include "shared/source/helpers/pipe_control_args.h"
 #include "shared/source/helpers/timestamp_packet.h"
 #include "shared/source/memory_manager/internal_allocation_storage.h"
-#include "shared/source/memory_manager/memory_manager.h"
 #include "shared/source/memory_manager/surface.h"
 #include "shared/source/os_interface/os_context.h"
 #include "shared/source/program/sync_buffer_handler.h"
@@ -25,7 +23,6 @@
 
 #include "opencl/source/built_ins/builtins_dispatch_builder.h"
 #include "opencl/source/command_queue/command_queue_hw.h"
-#include "opencl/source/command_queue/gpgpu_walker.h"
 #include "opencl/source/command_queue/hardware_interface.h"
 #include "opencl/source/event/event_builder.h"
 #include "opencl/source/event/user_event.h"
@@ -43,7 +40,6 @@
 #include "opencl/source/utilities/cl_logger.h"
 
 #include <algorithm>
-#include <new>
 
 namespace NEO {
 struct RootDeviceEnvironment;
diff --git a/opencl/source/command_queue/enqueue_copy_buffer.h b/opencl/source/command_queue/enqueue_copy_buffer.h
index 1bb99cc88e..e7329be58a 100644
--- a/opencl/source/command_queue/enqueue_copy_buffer.h
+++ b/opencl/source/command_queue/enqueue_copy_buffer.h
@@ -1,22 +1,16 @@
 /*
- * Copyright (C) 2018-2022 Intel Corporation
+ * Copyright (C) 2018-2023 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
  */
 
 #pragma once
-#include "shared/source/built_ins/built_ins.h"
-#include "shared/source/command_stream/command_stream_receiver.h"
-
 #include "opencl/source/command_queue/command_queue_hw.h"
 #include "opencl/source/command_queue/enqueue_common.h"
-#include "opencl/source/helpers/hardware_commands_helper.h"
 #include "opencl/source/mem_obj/buffer.h"
 #include "opencl/source/memory_manager/mem_obj_surface.h"
 
-#include <new>
-
 namespace NEO {
 
 template <typename GfxFamily>
diff --git a/opencl/source/command_queue/enqueue_copy_buffer_rect.h b/opencl/source/command_queue/enqueue_copy_buffer_rect.h
index 41699db65b..9148e6f09e 100644
--- a/opencl/source/command_queue/enqueue_copy_buffer_rect.h
+++ b/opencl/source/command_queue/enqueue_copy_buffer_rect.h
@@ -1,21 +1,17 @@
 /*
- * Copyright (C) 2018-2022 Intel Corporation
+ * Copyright (C) 2018-2023 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
  */
 
 #pragma once
-#include "shared/source/built_ins/built_ins.h"
 #include "shared/source/command_stream/command_stream_receiver.h"
 
 #include "opencl/source/command_queue/command_queue_hw.h"
-#include "opencl/source/helpers/hardware_commands_helper.h"
 #include "opencl/source/mem_obj/buffer.h"
 #include "opencl/source/memory_manager/mem_obj_surface.h"
 
-#include <new>
-
 namespace NEO {
 
 template <typename GfxFamily>
diff --git a/opencl/source/command_queue/enqueue_copy_buffer_to_image.h b/opencl/source/command_queue/enqueue_copy_buffer_to_image.h
index ffb80bcd0b..e28d54ec97 100644
--- a/opencl/source/command_queue/enqueue_copy_buffer_to_image.h
+++ b/opencl/source/command_queue/enqueue_copy_buffer_to_image.h
@@ -1,13 +1,11 @@
 /*
- * Copyright (C) 2018-2022 Intel Corporation
+ * Copyright (C) 2018-2023 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
  */
 
 #pragma once
-#include "shared/source/built_ins/built_ins.h"
-
 #include "opencl/source/command_queue/command_queue_hw.h"
 #include "opencl/source/helpers/mipmap.h"
 #include "opencl/source/mem_obj/buffer.h"
diff --git a/opencl/source/command_queue/enqueue_copy_image_to_buffer.h b/opencl/source/command_queue/enqueue_copy_image_to_buffer.h
index d098950d3b..6987470fb5 100644
--- a/opencl/source/command_queue/enqueue_copy_image_to_buffer.h
+++ b/opencl/source/command_queue/enqueue_copy_image_to_buffer.h
@@ -1,23 +1,17 @@
 /*
- * Copyright (C) 2018-2022 Intel Corporation
+ * Copyright (C) 2018-2023 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
  */
 
 #pragma once
-#include "shared/source/built_ins/built_ins.h"
-#include "shared/source/command_stream/command_stream_receiver.h"
-
 #include "opencl/source/command_queue/command_queue_hw.h"
-#include "opencl/source/helpers/hardware_commands_helper.h"
 #include "opencl/source/helpers/mipmap.h"
 #include "opencl/source/mem_obj/buffer.h"
 #include "opencl/source/mem_obj/image.h"
 #include "opencl/source/memory_manager/mem_obj_surface.h"
 
-#include <new>
-
 namespace NEO {
 
 template <typename GfxFamily>
diff --git a/opencl/source/command_queue/enqueue_fill_buffer.h b/opencl/source/command_queue/enqueue_fill_buffer.h
index 74ff79db85..e3bd534d14 100644
--- a/opencl/source/command_queue/enqueue_fill_buffer.h
+++ b/opencl/source/command_queue/enqueue_fill_buffer.h
@@ -1,12 +1,11 @@
 /*
- * Copyright (C) 2018-2022 Intel Corporation
+ * Copyright (C) 2018-2023 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
  */
 
 #pragma once
-#include "shared/source/built_ins/built_ins.h"
 #include "shared/source/command_stream/command_stream_receiver.h"
 #include "shared/source/memory_manager/allocation_properties.h"
 #include "shared/source/memory_manager/internal_allocation_storage.h"
@@ -16,8 +15,6 @@
 #include "opencl/source/mem_obj/buffer.h"
 #include "opencl/source/memory_manager/mem_obj_surface.h"
 
-#include <new>
-
 namespace NEO {
 
 template <typename GfxFamily>
diff --git a/opencl/source/helpers/hardware_commands_helper_base.inl b/opencl/source/helpers/hardware_commands_helper_base.inl
index b764b1b7a4..7c4fdedc21 100644
--- a/opencl/source/helpers/hardware_commands_helper_base.inl
+++ b/opencl/source/helpers/hardware_commands_helper_base.inl
@@ -16,8 +16,6 @@
 #include "shared/source/helpers/gfx_core_helper.h"
 #include "shared/source/helpers/hw_info.h"
 #include "shared/source/helpers/local_id_gen.h"
-#include "shared/source/helpers/ptr_math.h"
-#include "shared/source/helpers/string.h"
 #include "shared/source/indirect_heap/indirect_heap.h"
 #include "shared/source/kernel/dispatch_kernel_encoder_interface.h"
 #include "shared/source/kernel/implicit_args.h"
@@ -27,8 +25,6 @@
 #include "opencl/source/helpers/dispatch_info.h"
 #include "opencl/source/kernel/kernel.h"
 
-#include <cstring>
-
 namespace NEO {
 
 template <typename GfxFamily>
diff --git a/opencl/source/mem_obj/image.inl b/opencl/source/mem_obj/image.inl
index c582704272..7756329ce4 100644
--- a/opencl/source/mem_obj/image.inl
+++ b/opencl/source/mem_obj/image.inl
@@ -13,7 +13,6 @@
 #include "shared/source/helpers/aligned_memory.h"
 #include "shared/source/helpers/populate_factory.h"
 #include "shared/source/image/image_surface_state.h"
-#include "shared/source/os_interface/hw_info_config.h"
 
 #include "opencl/source/helpers/cl_validators.h"
 #include "opencl/source/helpers/surface_formats.h"
diff --git a/opencl/source/mem_obj/pipe.h b/opencl/source/mem_obj/pipe.h
index 13c43679fa..950f39dc57 100644
--- a/opencl/source/mem_obj/pipe.h
+++ b/opencl/source/mem_obj/pipe.h
@@ -1,12 +1,12 @@
 /*
- * Copyright (C) 2018-2021 Intel Corporation
+ * Copyright (C) 2018-2023 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
  */
 
 #pragma once
-#include "opencl/source/mem_obj/buffer.h"
+#include "opencl/source/mem_obj/mem_obj.h"
 
 namespace NEO {
 class Pipe : public MemObj {
diff --git a/opencl/source/program/create.inl b/opencl/source/program/create.inl
index 89770412ff..a5ba8d6ac0 100644
--- a/opencl/source/program/create.inl
+++ b/opencl/source/program/create.inl
@@ -6,7 +6,6 @@
  */
 
 #include "shared/source/ail/ail_configuration.h"
-#include "shared/source/device/device.h"
 #include "shared/source/helpers/hw_info.h"
 #include "shared/source/helpers/string_helpers.h"
 
diff --git a/opencl/test/unit_test/api/cl_get_image_params_tests.inl b/opencl/test/unit_test/api/cl_get_image_params_tests.inl
index 8fb8c4e2bf..92c06c1e2e 100644
--- a/opencl/test/unit_test/api/cl_get_image_params_tests.inl
+++ b/opencl/test/unit_test/api/cl_get_image_params_tests.inl
@@ -1,13 +1,10 @@
 /*
- * Copyright (C) 2018-2022 Intel Corporation
+ * Copyright (C) 2018-2023 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
  */
 
-#include "shared/source/helpers/hw_info.h"
-#include "shared/test/common/mocks/mock_device.h"
-
 #include "opencl/source/context/context.h"
 
 #include "cl_api_tests.h"
diff --git a/opencl/test/unit_test/aub_tests/command_queue/enqueue_write_copy_read_buffer_aub_tests.cpp b/opencl/test/unit_test/aub_tests/command_queue/enqueue_write_copy_read_buffer_aub_tests.cpp
index 539d84f5f0..4bd5674fb9 100644
--- a/opencl/test/unit_test/aub_tests/command_queue/enqueue_write_copy_read_buffer_aub_tests.cpp
+++ b/opencl/test/unit_test/aub_tests/command_queue/enqueue_write_copy_read_buffer_aub_tests.cpp
@@ -11,6 +11,7 @@
 #include "shared/test/common/test_macros/hw_test.h"
 
 #include "opencl/source/command_queue/command_queue.h"
+#include "opencl/source/mem_obj/buffer.h"
 
 using namespace NEO;
 
diff --git a/opencl/test/unit_test/aub_tests/command_queue/enqueue_write_copy_read_buffer_aub_tests.h b/opencl/test/unit_test/aub_tests/command_queue/enqueue_write_copy_read_buffer_aub_tests.h
index 4a4462b342..31763d1f20 100644
--- a/opencl/test/unit_test/aub_tests/command_queue/enqueue_write_copy_read_buffer_aub_tests.h
+++ b/opencl/test/unit_test/aub_tests/command_queue/enqueue_write_copy_read_buffer_aub_tests.h
@@ -1,16 +1,11 @@
 /*
- * Copyright (C) 2018-2022 Intel Corporation
+ * Copyright (C) 2018-2023 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
  */
 
 #pragma once
-
-#include "shared/source/command_stream/command_stream_receiver.h"
-#include "shared/source/helpers/ptr_math.h"
-
-#include "opencl/source/mem_obj/buffer.h"
 #include "opencl/test/unit_test/aub_tests/fixtures/aub_fixture.h"
 
 using namespace NEO;
diff --git a/opencl/test/unit_test/built_ins/built_in_tests.cpp b/opencl/test/unit_test/built_ins/built_in_tests.cpp
index d036e98480..111152ad51 100644
--- a/opencl/test/unit_test/built_ins/built_in_tests.cpp
+++ b/opencl/test/unit_test/built_ins/built_in_tests.cpp
@@ -26,6 +26,7 @@
 #include "shared/test/common/test_macros/test.h"
 #include "shared/test/common/utilities/base_object_utils.h"
 
+#include "opencl/source/accelerators/intel_motion_estimation.h"
 #include "opencl/source/built_ins/aux_translation_builtin.h"
 #include "opencl/source/built_ins/builtins_dispatch_builder.h"
 #include "opencl/source/built_ins/vme_builtin.h"
diff --git a/opencl/test/unit_test/command_queue/enqueue_write_buffer_rect_fixture.h b/opencl/test/unit_test/command_queue/enqueue_write_buffer_rect_fixture.h
index 6efa19c580..8fabda6fa4 100644
--- a/opencl/test/unit_test/command_queue/enqueue_write_buffer_rect_fixture.h
+++ b/opencl/test/unit_test/command_queue/enqueue_write_buffer_rect_fixture.h
@@ -7,9 +7,7 @@
 
 #pragma once
 #include "shared/source/helpers/aligned_memory.h"
-#include "shared/source/helpers/ptr_math.h"
 
-#include "opencl/source/mem_obj/buffer.h"
 #include "opencl/test/unit_test/command_queue/command_enqueue_fixture.h"
 #include "opencl/test/unit_test/fixtures/buffer_fixture.h"
 #include "opencl/test/unit_test/mocks/mock_context.h"
diff --git a/opencl/test/unit_test/command_queue/gl/windows/enqueue_kernel_gl_tests_windows.cpp b/opencl/test/unit_test/command_queue/gl/windows/enqueue_kernel_gl_tests_windows.cpp
index 01be2012fd..e52a0e7d14 100644
--- a/opencl/test/unit_test/command_queue/gl/windows/enqueue_kernel_gl_tests_windows.cpp
+++ b/opencl/test/unit_test/command_queue/gl/windows/enqueue_kernel_gl_tests_windows.cpp
@@ -1,11 +1,12 @@
 /*
- * Copyright (C) 2020-2022 Intel Corporation
+ * Copyright (C) 2020-2023 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
  */
 
 #include "shared/source/built_ins/built_ins.h"
+#include "shared/source/gmm_helper/resource_info.h"
 #include "shared/source/helpers/constants.h"
 #include "shared/source/helpers/preamble.h"
 #include "shared/source/memory_manager/graphics_allocation.h"
diff --git a/opencl/test/unit_test/context/driver_diagnostics_enqueue_tests.cpp b/opencl/test/unit_test/context/driver_diagnostics_enqueue_tests.cpp
index a45f1f4b8c..fa11cc2ccf 100644
--- a/opencl/test/unit_test/context/driver_diagnostics_enqueue_tests.cpp
+++ b/opencl/test/unit_test/context/driver_diagnostics_enqueue_tests.cpp
@@ -9,6 +9,7 @@
 #include "shared/source/memory_manager/unified_memory_manager.h"
 #include "shared/test/common/helpers/debug_manager_state_restore.h"
 
+#include "opencl/source/command_queue/cl_local_work_size.h"
 #include "opencl/source/command_queue/command_queue.h"
 #include "opencl/source/event/user_event.h"
 #include "opencl/source/helpers/dispatch_info.h"
diff --git a/opencl/test/unit_test/context/driver_diagnostics_tests.cpp b/opencl/test/unit_test/context/driver_diagnostics_tests.cpp
index 0f4b8bd399..198e2de335 100644
--- a/opencl/test/unit_test/context/driver_diagnostics_tests.cpp
+++ b/opencl/test/unit_test/context/driver_diagnostics_tests.cpp
@@ -12,6 +12,7 @@
 #include "shared/test/common/helpers/debug_manager_state_restore.h"
 #include "shared/test/common/mocks/mock_gmm.h"
 
+#include "opencl/source/command_queue/cl_local_work_size.h"
 #include "opencl/source/helpers/cl_memory_properties_helpers.h"
 #include "opencl/source/helpers/dispatch_info.h"
 #include "opencl/source/mem_obj/mem_obj_helper.h"
diff --git a/opencl/test/unit_test/context/driver_diagnostics_tests.h b/opencl/test/unit_test/context/driver_diagnostics_tests.h
index 0fa9b8ff7f..c15fe5b407 100644
--- a/opencl/test/unit_test/context/driver_diagnostics_tests.h
+++ b/opencl/test/unit_test/context/driver_diagnostics_tests.h
@@ -11,15 +11,12 @@
 #include "shared/test/common/mocks/mock_device.h"
 #include "shared/test/common/test_macros/test_checks_shared.h"
 
-#include "opencl/source/command_queue/cl_local_work_size.h"
 #include "opencl/source/context/context.h"
 #include "opencl/source/kernel/kernel.h"
-#include "opencl/source/mem_obj/buffer.h"
 #include "opencl/test/unit_test/command_queue/command_queue_fixture.h"
 #include "opencl/test/unit_test/fixtures/image_fixture.h"
 #include "opencl/test/unit_test/fixtures/platform_fixture.h"
 #include "opencl/test/unit_test/fixtures/program_fixture.h"
-#include "opencl/test/unit_test/mocks/mock_buffer.h"
 #include "opencl/test/unit_test/mocks/mock_cl_device.h"
 #include "opencl/test/unit_test/mocks/mock_kernel.h"
 
diff --git a/opencl/test/unit_test/d3d_sharing/d3d9_tests.cpp b/opencl/test/unit_test/d3d_sharing/d3d9_tests.cpp
index cbb945b36a..33431fddf7 100644
--- a/opencl/test/unit_test/d3d_sharing/d3d9_tests.cpp
+++ b/opencl/test/unit_test/d3d_sharing/d3d9_tests.cpp
@@ -7,6 +7,7 @@
 
 #include "shared/test/common/helpers/debug_manager_state_restore.h"
 #include "shared/test/common/mocks/mock_gmm.h"
+#include "shared/test/common/mocks/mock_gmm_resource_info.h"
 #include "shared/test/common/test_macros/test.h"
 
 #include "opencl/source/api/api.h"
diff --git a/opencl/test/unit_test/fixtures/d3d_test_fixture.h b/opencl/test/unit_test/fixtures/d3d_test_fixture.h
index 5722780acc..e05a303daf 100644
--- a/opencl/test/unit_test/fixtures/d3d_test_fixture.h
+++ b/opencl/test/unit_test/fixtures/d3d_test_fixture.h
@@ -10,6 +10,7 @@
 #include "shared/source/memory_manager/os_agnostic_memory_manager.h"
 #include "shared/test/common/helpers/debug_manager_state_restore.h"
 #include "shared/test/common/mocks/mock_gmm.h"
+#include "shared/test/common/mocks/mock_gmm_resource_info.h"
 #include "shared/test/common/test_macros/test.h"
 
 #include "opencl/test/unit_test/fixtures/platform_fixture.h"
diff --git a/opencl/test/unit_test/fixtures/image_fixture.h b/opencl/test/unit_test/fixtures/image_fixture.h
index 21a2d93fe5..d018fe1209 100644
--- a/opencl/test/unit_test/fixtures/image_fixture.h
+++ b/opencl/test/unit_test/fixtures/image_fixture.h
@@ -16,15 +16,11 @@
 #include "opencl/source/helpers/cl_memory_properties_helpers.h"
 #include "opencl/source/mem_obj/image.h"
 #include "opencl/source/platform/platform.h"
-#include "opencl/test/unit_test/fixtures/cl_device_fixture.h"
 #include "opencl/test/unit_test/mocks/mock_context.h"
 #include "opencl/test/unit_test/mocks/mock_platform.h"
 
 #include "CL/cl.h"
 
-#include <cassert>
-#include <cstdio>
-
 struct Image1dDefaults {
     enum { flags = 0 };
     static const cl_image_format imageFormat;
diff --git a/opencl/test/unit_test/gen12lp/image_tests_gen12lp.inl b/opencl/test/unit_test/gen12lp/image_tests_gen12lp.inl
index 45e62bbecb..ade566e657 100644
--- a/opencl/test/unit_test/gen12lp/image_tests_gen12lp.inl
+++ b/opencl/test/unit_test/gen12lp/image_tests_gen12lp.inl
@@ -6,22 +6,17 @@
  */
 
 #include "shared/source/command_container/encode_surface_state.h"
-#include "shared/source/gmm_helper/client_context/gmm_client_context.h"
 #include "shared/source/gmm_helper/gmm_helper.h"
 #include "shared/source/image/image_surface_state.h"
 #include "shared/source/memory_manager/memory_manager.h"
-#include "shared/test/common/helpers/variable_backup.h"
-#include "shared/test/common/libult/gen12lp/special_ult_helper_gen12lp.h"
 #include "shared/test/common/mocks/mock_allocation_properties.h"
 #include "shared/test/common/mocks/mock_gmm.h"
+#include "shared/test/common/mocks/mock_gmm_resource_info.h"
 #include "shared/test/common/test_macros/test.h"
 
-#include "opencl/source/platform/platform.h"
 #include "opencl/test/unit_test/fixtures/image_fixture.h"
 #include "opencl/test/unit_test/mocks/mock_context.h"
 
-#include <functional>
-
 using namespace NEO;
 
 typedef ::testing::Test gen12LpImageTests;
diff --git a/opencl/test/unit_test/gmm_helper/gmm_helper_tests.cpp b/opencl/test/unit_test/gmm_helper/gmm_helper_tests.cpp
index 2af7251e27..92bebc7944 100644
--- a/opencl/test/unit_test/gmm_helper/gmm_helper_tests.cpp
+++ b/opencl/test/unit_test/gmm_helper/gmm_helper_tests.cpp
@@ -23,6 +23,7 @@
 #include "shared/test/common/mocks/mock_execution_environment.h"
 #include "shared/test/common/mocks/mock_gmm.h"
 #include "shared/test/common/mocks/mock_gmm_client_context.h"
+#include "shared/test/common/mocks/mock_gmm_resource_info.h"
 #include "shared/test/common/mocks/mock_graphics_allocation.h"
 #include "shared/test/common/mocks/mock_memory_manager.h"
 #include "shared/test/common/test_macros/hw_test.h"
diff --git a/opencl/test/unit_test/kernel/kernel_arg_buffer_fixture.h b/opencl/test/unit_test/kernel/kernel_arg_buffer_fixture.h
index bf5d1a3cfd..f7a90848c2 100644
--- a/opencl/test/unit_test/kernel/kernel_arg_buffer_fixture.h
+++ b/opencl/test/unit_test/kernel/kernel_arg_buffer_fixture.h
@@ -1,18 +1,13 @@
 /*
- * Copyright (C) 2018-2022 Intel Corporation
+ * Copyright (C) 2018-2023 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
  */
 
 #pragma once
-
-#include "opencl/source/kernel/kernel.h"
-#include "opencl/source/mem_obj/buffer.h"
 #include "opencl/test/unit_test/fixtures/cl_device_fixture.h"
 #include "opencl/test/unit_test/fixtures/context_fixture.h"
-#include "opencl/test/unit_test/mocks/mock_buffer.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_program.h"
 
diff --git a/opencl/test/unit_test/linux/main_linux_dll.cpp b/opencl/test/unit_test/linux/main_linux_dll.cpp
index a5947826e6..f81d9dfcd6 100644
--- a/opencl/test/unit_test/linux/main_linux_dll.cpp
+++ b/opencl/test/unit_test/linux/main_linux_dll.cpp
@@ -10,6 +10,7 @@
 #include "shared/source/execution_environment/execution_environment.h"
 #include "shared/source/helpers/aligned_memory.h"
 #include "shared/source/helpers/basic_math.h"
+#include "shared/source/helpers/gfx_core_helper.h"
 #include "shared/source/memory_manager/memory_manager.h"
 #include "shared/source/os_interface/driver_info.h"
 #include "shared/source/os_interface/linux/allocator_helper.h"
diff --git a/opencl/test/unit_test/mem_obj/image_tests.cpp b/opencl/test/unit_test/mem_obj/image_tests.cpp
index a2d0885e66..84aa2bd737 100644
--- a/opencl/test/unit_test/mem_obj/image_tests.cpp
+++ b/opencl/test/unit_test/mem_obj/image_tests.cpp
@@ -17,6 +17,7 @@
 #include "shared/test/common/helpers/unit_test_helper.h"
 #include "shared/test/common/mocks/mock_allocation_properties.h"
 #include "shared/test/common/mocks/mock_gmm.h"
+#include "shared/test/common/mocks/mock_gmm_resource_info.h"
 #include "shared/test/common/mocks/mock_memory_manager.h"
 #include "shared/test/common/test_macros/test.h"
 #include "shared/test/common/test_macros/test_checks_shared.h"
diff --git a/opencl/test/unit_test/mem_obj/image_tests_xehp_and_later.cpp b/opencl/test/unit_test/mem_obj/image_tests_xehp_and_later.cpp
index c6e1d6136c..d9c979f1f1 100644
--- a/opencl/test/unit_test/mem_obj/image_tests_xehp_and_later.cpp
+++ b/opencl/test/unit_test/mem_obj/image_tests_xehp_and_later.cpp
@@ -16,6 +16,7 @@
 #include "shared/test/common/mocks/mock_allocation_properties.h"
 #include "shared/test/common/mocks/mock_gmm.h"
 #include "shared/test/common/mocks/mock_gmm_client_context.h"
+#include "shared/test/common/mocks/mock_gmm_resource_info.h"
 #include "shared/test/common/test_macros/test.h"
 
 #include "opencl/source/mem_obj/buffer.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 127de53508..ca3eb4b0cc 100644
--- a/opencl/test/unit_test/memory_manager/memory_manager_tests.cpp
+++ b/opencl/test/unit_test/memory_manager/memory_manager_tests.cpp
@@ -38,6 +38,7 @@
 #include "shared/test/common/mocks/mock_gfx_partition.h"
 #include "shared/test/common/mocks/mock_gmm.h"
 #include "shared/test/common/mocks/mock_gmm_page_table_mngr.h"
+#include "shared/test/common/mocks/mock_gmm_resource_info.h"
 #include "shared/test/common/mocks/mock_graphics_allocation.h"
 #include "shared/test/common/mocks/mock_host_ptr_manager.h"
 #include "shared/test/common/mocks/mock_memory_manager.h"
diff --git a/opencl/test/unit_test/os_interface/windows/wddm_memory_manager_tests.cpp b/opencl/test/unit_test/os_interface/windows/wddm_memory_manager_tests.cpp
index 814156c261..d0b532537a 100644
--- a/opencl/test/unit_test/os_interface/windows/wddm_memory_manager_tests.cpp
+++ b/opencl/test/unit_test/os_interface/windows/wddm_memory_manager_tests.cpp
@@ -9,6 +9,7 @@
 
 #include "shared/source/gmm_helper/gmm.h"
 #include "shared/source/gmm_helper/gmm_helper.h"
+#include "shared/source/gmm_helper/resource_info.h"
 #include "shared/source/helpers/aligned_memory.h"
 #include "shared/source/helpers/array_count.h"
 #include "shared/source/memory_manager/gfx_partition.h"
diff --git a/opencl/test/unit_test/sharings/gl/windows/gl_create_from_texture_tests.cpp b/opencl/test/unit_test/sharings/gl/windows/gl_create_from_texture_tests.cpp
index 613abde6f0..c6930aeca5 100644
--- a/opencl/test/unit_test/sharings/gl/windows/gl_create_from_texture_tests.cpp
+++ b/opencl/test/unit_test/sharings/gl/windows/gl_create_from_texture_tests.cpp
@@ -10,6 +10,7 @@
 #include "shared/source/memory_manager/os_agnostic_memory_manager.h"
 #include "shared/test/common/mocks/mock_execution_environment.h"
 #include "shared/test/common/mocks/mock_gmm.h"
+#include "shared/test/common/mocks/mock_gmm_resource_info.h"
 #include "shared/test/common/test_macros/hw_test.h"
 
 #include "opencl/source/cl_device/cl_device.h"
diff --git a/opencl/test/unit_test/sharings/gl/windows/gl_texture_tests.cpp b/opencl/test/unit_test/sharings/gl/windows/gl_texture_tests.cpp
index 7416240036..2391680cf9 100644
--- a/opencl/test/unit_test/sharings/gl/windows/gl_texture_tests.cpp
+++ b/opencl/test/unit_test/sharings/gl/windows/gl_texture_tests.cpp
@@ -7,6 +7,7 @@
 
 #include "shared/source/os_interface/hw_info_config.h"
 #include "shared/test/common/mocks/mock_gmm.h"
+#include "shared/test/common/mocks/mock_gmm_resource_info.h"
 #include "shared/test/common/mocks/mock_memory_manager.h"
 
 #include "opencl/source/helpers/gmm_types_converter.h"
diff --git a/shared/offline_compiler/source/offline_compiler.h b/shared/offline_compiler/source/offline_compiler.h
index a4c5ec731a..c16a159569 100644
--- a/shared/offline_compiler/source/offline_compiler.h
+++ b/shared/offline_compiler/source/offline_compiler.h
@@ -11,7 +11,6 @@
 #include "shared/offline_compiler/source/ocloc_fcl_facade.h"
 #include "shared/offline_compiler/source/ocloc_igc_facade.h"
 #include "shared/source/helpers/hw_info.h"
-#include "shared/source/os_interface/os_library.h"
 #include "shared/source/utilities/arrayref.h"
 #include "shared/source/utilities/const_stringref.h"
 
diff --git a/shared/source/command_container/command_encoder_xe_hpg_core_and_later.inl b/shared/source/command_container/command_encoder_xe_hpg_core_and_later.inl
index 898744351b..4cdf4f609a 100644
--- a/shared/source/command_container/command_encoder_xe_hpg_core_and_later.inl
+++ b/shared/source/command_container/command_encoder_xe_hpg_core_and_later.inl
@@ -6,8 +6,6 @@
  */
 
 #include "shared/source/command_container/command_encoder.h"
-#include "shared/source/helpers/gfx_core_helper.h"
-#include "shared/source/helpers/hw_info.h"
 #include "shared/source/xe_hpg_core/hw_cmds.h"
 
 #include "encode_surface_state_args.h"
diff --git a/shared/source/command_container/command_encoder_xehp_and_later.inl b/shared/source/command_container/command_encoder_xehp_and_later.inl
index feff3ccffd..4659e44f4c 100644
--- a/shared/source/command_container/command_encoder_xehp_and_later.inl
+++ b/shared/source/command_container/command_encoder_xehp_and_later.inl
@@ -13,7 +13,6 @@
 #include "shared/source/command_stream/preemption.h"
 #include "shared/source/command_stream/stream_properties.h"
 #include "shared/source/debug_settings/debug_settings_manager.h"
-#include "shared/source/execution_environment/execution_environment.h"
 #include "shared/source/execution_environment/root_device_environment.h"
 #include "shared/source/gmm_helper/client_context/gmm_client_context.h"
 #include "shared/source/gmm_helper/gmm_helper.h"
@@ -23,7 +22,6 @@
 #include "shared/source/helpers/hw_walk_order.h"
 #include "shared/source/helpers/pause_on_gpu_properties.h"
 #include "shared/source/helpers/pipe_control_args.h"
-#include "shared/source/helpers/pipeline_select_helper.h"
 #include "shared/source/helpers/ray_tracing_helper.h"
 #include "shared/source/helpers/simd_helper.h"
 #include "shared/source/helpers/state_base_address.h"
diff --git a/shared/source/command_container/image_surface_state/compression_params_xehp_and_later.inl b/shared/source/command_container/image_surface_state/compression_params_xehp_and_later.inl
index a2a8c9f624..ec18167b6c 100644
--- a/shared/source/command_container/image_surface_state/compression_params_xehp_and_later.inl
+++ b/shared/source/command_container/image_surface_state/compression_params_xehp_and_later.inl
@@ -1,11 +1,10 @@
 /*
- * Copyright (C) 2021-2022 Intel Corporation
+ * Copyright (C) 2021-2023 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
  */
 
-#include "shared/source/gmm_helper/client_context/gmm_client_context.h"
 #include "shared/source/gmm_helper/resource_info.h"
 
 namespace NEO {
diff --git a/shared/source/command_stream/command_stream_receiver_hw_base.inl b/shared/source/command_stream/command_stream_receiver_hw_base.inl
index 92c725a914..79d603b63f 100644
--- a/shared/source/command_stream/command_stream_receiver_hw_base.inl
+++ b/shared/source/command_stream/command_stream_receiver_hw_base.inl
@@ -26,7 +26,6 @@
 #include "shared/source/gmm_helper/page_table_mngr.h"
 #include "shared/source/helpers/blit_commands_helper.h"
 #include "shared/source/helpers/blit_properties.h"
-#include "shared/source/helpers/cache_policy.h"
 #include "shared/source/helpers/definitions/mi_flush_args.h"
 #include "shared/source/helpers/engine_node_helper.h"
 #include "shared/source/helpers/flat_batch_buffer_helper_hw.h"
diff --git a/shared/source/command_stream/tbx_command_stream_receiver_hw.inl b/shared/source/command_stream/tbx_command_stream_receiver_hw.inl
index fbfe60d6df..2e732ff0dc 100644
--- a/shared/source/command_stream/tbx_command_stream_receiver_hw.inl
+++ b/shared/source/command_stream/tbx_command_stream_receiver_hw.inl
@@ -25,7 +25,6 @@
 #include "shared/source/helpers/engine_node_helper.h"
 #include "shared/source/helpers/gfx_core_helper.h"
 #include "shared/source/helpers/hw_info.h"
-#include "shared/source/helpers/populate_factory.h"
 #include "shared/source/helpers/ptr_math.h"
 #include "shared/source/memory_manager/graphics_allocation.h"
 #include "shared/source/os_interface/hw_info_config.h"
diff --git a/shared/source/gen8/tbx_command_stream_receiver_gen8.cpp b/shared/source/gen8/tbx_command_stream_receiver_gen8.cpp
index 6a7ceb2d23..8e8dbcb13a 100644
--- a/shared/source/gen8/tbx_command_stream_receiver_gen8.cpp
+++ b/shared/source/gen8/tbx_command_stream_receiver_gen8.cpp
@@ -1,5 +1,5 @@
 /*
- * Copyright (C) 2018-2022 Intel Corporation
+ * Copyright (C) 2018-2023 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
@@ -10,6 +10,7 @@
 #include "shared/source/command_stream/tbx_command_stream_receiver_hw.inl"
 #include "shared/source/gen8/hw_cmds.h"
 #include "shared/source/helpers/array_count.h"
+#include "shared/source/helpers/populate_factory.h"
 
 namespace NEO {
 
diff --git a/shared/source/helpers/gfx_core_helper_base.inl b/shared/source/helpers/gfx_core_helper_base.inl
index 9d509a5806..beef8c353d 100644
--- a/shared/source/helpers/gfx_core_helper_base.inl
+++ b/shared/source/helpers/gfx_core_helper_base.inl
@@ -16,7 +16,6 @@
 #include "shared/source/helpers/gfx_core_helper.h"
 #include "shared/source/helpers/hw_info.h"
 #include "shared/source/helpers/pipe_control_args.h"
-#include "shared/source/helpers/preamble.h"
 #include "shared/source/helpers/timestamp_packet.h"
 #include "shared/source/memory_manager/allocation_properties.h"
 #include "shared/source/memory_manager/graphics_allocation.h"
diff --git a/shared/source/helpers/state_base_address_xehp_and_later.inl b/shared/source/helpers/state_base_address_xehp_and_later.inl
index 847076c588..f14424793e 100644
--- a/shared/source/helpers/state_base_address_xehp_and_later.inl
+++ b/shared/source/helpers/state_base_address_xehp_and_later.inl
@@ -5,10 +5,8 @@
  *
  */
 
-#include "shared/source/command_stream/csr_definitions.h"
 #include "shared/source/debug_settings/debug_settings_manager.h"
 #include "shared/source/gmm_helper/cache_settings_helper.h"
-#include "shared/source/gmm_helper/client_context/gmm_client_context.h"
 #include "shared/source/helpers/state_base_address_base.inl"
 
 namespace NEO {
diff --git a/shared/source/os_interface/linux/drm_command_stream.inl b/shared/source/os_interface/linux/drm_command_stream.inl
index 4fb5d44432..0274010851 100644
--- a/shared/source/os_interface/linux/drm_command_stream.inl
+++ b/shared/source/os_interface/linux/drm_command_stream.inl
@@ -9,20 +9,16 @@
 #include "shared/source/command_stream/submission_status.h"
 #include "shared/source/command_stream/submissions_aggregator.h"
 #include "shared/source/command_stream/tag_allocation_layout.h"
-#include "shared/source/direct_submission/linux/drm_direct_submission.h"
 #include "shared/source/execution_environment/execution_environment.h"
 #include "shared/source/gmm_helper/client_context/gmm_client_context.h"
-#include "shared/source/gmm_helper/gmm_helper.h"
 #include "shared/source/gmm_helper/page_table_mngr.h"
 #include "shared/source/helpers/aligned_memory.h"
 #include "shared/source/helpers/flush_stamp.h"
 #include "shared/source/helpers/gfx_core_helper.h"
-#include "shared/source/helpers/preamble.h"
 #include "shared/source/memory_manager/residency.h"
 #include "shared/source/os_interface/linux/drm_allocation.h"
 #include "shared/source/os_interface/linux/drm_buffer_object.h"
 #include "shared/source/os_interface/linux/drm_command_stream.h"
-#include "shared/source/os_interface/linux/drm_engine_mapper.h"
 #include "shared/source/os_interface/linux/drm_memory_manager.h"
 #include "shared/source/os_interface/linux/drm_memory_operations_handler.h"
 #include "shared/source/os_interface/linux/drm_neo.h"
@@ -30,9 +26,6 @@
 #include "shared/source/os_interface/linux/os_context_linux.h"
 #include "shared/source/os_interface/os_interface.h"
 
-#include <cstdlib>
-#include <cstring>
-
 namespace NEO {
 
 template <typename GfxFamily>
diff --git a/shared/source/xe_hpc_core/command_stream_receiver_hw_xe_hpc_core.cpp b/shared/source/xe_hpc_core/command_stream_receiver_hw_xe_hpc_core.cpp
index d842bac3bb..8ace9d0468 100644
--- a/shared/source/xe_hpc_core/command_stream_receiver_hw_xe_hpc_core.cpp
+++ b/shared/source/xe_hpc_core/command_stream_receiver_hw_xe_hpc_core.cpp
@@ -5,6 +5,7 @@
  *
  */
 
+#include "shared/source/gmm_helper/client_context/gmm_client_context.h"
 #include "shared/source/gmm_helper/resource_info.h"
 #include "shared/source/xe_hpc_core/hw_cmds_xe_hpc_core_base.h"
 #include "shared/source/xe_hpc_core/hw_info.h"
diff --git a/shared/source/xe_hpg_core/hw_cmds_dg2.h b/shared/source/xe_hpg_core/hw_cmds_dg2.h
index 1c0422b0e9..7f36711d2c 100644
--- a/shared/source/xe_hpg_core/hw_cmds_dg2.h
+++ b/shared/source/xe_hpg_core/hw_cmds_dg2.h
@@ -10,8 +10,6 @@
 #include "shared/source/xe_hpg_core/dg2/definitions/device_ids_configs_dg2_base.h"
 #include "shared/source/xe_hpg_core/hw_cmds_xe_hpg_core_base.h"
 
-#include "device_ids_configs_dg2.h"
-
 #include <algorithm>
 
 namespace NEO {
diff --git a/shared/source/xe_hpg_core/hw_info_dg2.cpp b/shared/source/xe_hpg_core/hw_info_dg2.cpp
index 5f0ce7283f..688237af3b 100644
--- a/shared/source/xe_hpg_core/hw_info_dg2.cpp
+++ b/shared/source/xe_hpg_core/hw_info_dg2.cpp
@@ -7,11 +7,12 @@
 
 #include "shared/source/aub_mem_dump/definitions/aub_services.h"
 #include "shared/source/command_stream/preemption_mode.h"
-#include "shared/source/debug_settings/debug_settings_manager.h"
 #include "shared/source/helpers/constants.h"
+#include "shared/source/helpers/hw_info.h"
 #include "shared/source/xe_hpg_core/hw_cmds_dg2.h"
 
 #include "aubstream/engine_node.h"
+#include "device_ids_configs_dg2.h"
 
 namespace NEO {
 
diff --git a/shared/test/common/mocks/linux/mock_drm_memory_manager.h b/shared/test/common/mocks/linux/mock_drm_memory_manager.h
index 86763150e6..eec5cac4fb 100644
--- a/shared/test/common/mocks/linux/mock_drm_memory_manager.h
+++ b/shared/test/common/mocks/linux/mock_drm_memory_manager.h
@@ -6,6 +6,7 @@
  */
 
 #pragma once
+#include "shared/source/helpers/aligned_memory.h"
 #include "shared/source/os_interface/linux/drm_gem_close_worker.h"
 #include "shared/source/os_interface/linux/drm_memory_manager.h"
 #include "shared/test/common/mocks/mock_memory_manager.h"
diff --git a/shared/test/common/mocks/mock_command_stream_receiver.h b/shared/test/common/mocks/mock_command_stream_receiver.h
index 270e6a9885..07f40efd50 100644
--- a/shared/test/common/mocks/mock_command_stream_receiver.h
+++ b/shared/test/common/mocks/mock_command_stream_receiver.h
@@ -12,13 +12,11 @@
 #include "shared/source/command_stream/submissions_aggregator.h"
 #include "shared/source/command_stream/wait_status.h"
 #include "shared/source/execution_environment/execution_environment.h"
-#include "shared/source/helpers/flat_batch_buffer_helper_hw.h"
 #include "shared/source/helpers/flush_stamp.h"
 #include "shared/source/helpers/hw_info.h"
 #include "shared/source/helpers/string.h"
 #include "shared/source/memory_manager/graphics_allocation.h"
 #include "shared/source/memory_manager/surface.h"
-#include "shared/source/os_interface/os_context.h"
 #include "shared/source/utilities/tag_allocator.h"
 #include "shared/test/common/helpers/dispatch_flags_helper.h"
 
diff --git a/shared/test/common/mocks/mock_csr.h b/shared/test/common/mocks/mock_csr.h
index 08f9d6ae5b..6e88db6963 100644
--- a/shared/test/common/mocks/mock_csr.h
+++ b/shared/test/common/mocks/mock_csr.h
@@ -1,11 +1,12 @@
 /*
- * Copyright (C) 2018-2022 Intel Corporation
+ * Copyright (C) 2018-2023 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
  */
 
 #pragma once
+#include "shared/source/helpers/flat_batch_buffer_helper_hw.h"
 #include "shared/test/common/libult/ult_command_stream_receiver.h"
 #include "shared/test/common/mocks/mock_command_stream_receiver.h"
 #include "shared/test/common/test_macros/mock_method_macros.h"
diff --git a/shared/test/common/mocks/mock_gmm.h b/shared/test/common/mocks/mock_gmm.h
index a79dbfe574..e0a620118d 100644
--- a/shared/test/common/mocks/mock_gmm.h
+++ b/shared/test/common/mocks/mock_gmm.h
@@ -1,5 +1,5 @@
 /*
- * Copyright (C) 2018-2022 Intel Corporation
+ * Copyright (C) 2018-2023 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
@@ -11,7 +11,6 @@
 #include "shared/source/memory_manager/allocation_properties.h"
 #include "shared/source/memory_manager/memory_manager.h"
 #include "shared/test/common/mocks/mock_device.h"
-#include "shared/test/common/mocks/mock_gmm_resource_info.h"
 #include "shared/test/common/mocks/mock_graphics_allocation.h"
 
 namespace NEO {
diff --git a/shared/test/common/mocks/mock_modules_zebin.cpp b/shared/test/common/mocks/mock_modules_zebin.cpp
index de04e561a0..241385e38d 100644
--- a/shared/test/common/mocks/mock_modules_zebin.cpp
+++ b/shared/test/common/mocks/mock_modules_zebin.cpp
@@ -10,6 +10,7 @@
 #include "shared/source/device_binary_format/elf/elf_decoder.h"
 #include "shared/source/device_binary_format/elf/elf_encoder.h"
 #include "shared/source/helpers/compiler_product_helper.h"
+#include "shared/source/helpers/ptr_math.h"
 #include "shared/test/common/mocks/mock_elf.h"
 
 namespace ZebinTestData {
diff --git a/shared/test/common/mocks/mock_modules_zebin.h b/shared/test/common/mocks/mock_modules_zebin.h
index e0ad8261ce..086eadf535 100644
--- a/shared/test/common/mocks/mock_modules_zebin.h
+++ b/shared/test/common/mocks/mock_modules_zebin.h
@@ -11,7 +11,6 @@
 #include "shared/source/device_binary_format/zebin_decoder.h"
 #include "shared/source/helpers/aligned_memory.h"
 #include "shared/source/helpers/hw_info.h"
-#include "shared/source/helpers/ptr_math.h"
 #include "shared/source/utilities/const_stringref.h"
 
 #include "igfxfmid.h"
diff --git a/shared/test/common/mocks/mock_tbx_csr.h b/shared/test/common/mocks/mock_tbx_csr.h
index 9f2f61493f..7188ea3f8e 100644
--- a/shared/test/common/mocks/mock_tbx_csr.h
+++ b/shared/test/common/mocks/mock_tbx_csr.h
@@ -6,15 +6,10 @@
  */
 
 #pragma once
-
-#include "shared/source/aub/aub_center.h"
 #include "shared/source/command_stream/preemption.h"
 #include "shared/source/command_stream/submission_status.h"
 #include "shared/source/command_stream/tbx_command_stream_receiver_hw.h"
 #include "shared/source/execution_environment/execution_environment.h"
-#include "shared/source/helpers/hw_info.h"
-
-#include <string>
 
 namespace NEO {
 
diff --git a/shared/test/common/mocks/mock_wddm.h b/shared/test/common/mocks/mock_wddm.h
index df3177a28a..7c656da052 100644
--- a/shared/test/common/mocks/mock_wddm.h
+++ b/shared/test/common/mocks/mock_wddm.h
@@ -8,7 +8,6 @@
 #pragma once
 
 #include "shared/source/helpers/constants.h"
-#include "shared/source/helpers/hw_info.h"
 #include "shared/source/memory_manager/host_ptr_defines.h"
 #include "shared/source/os_interface/windows/wddm/wddm.h"
 #include "shared/source/os_interface/windows/wddm_residency_allocations_container.h"
diff --git a/shared/test/common/os_interface/linux/device_command_stream_fixture.cpp b/shared/test/common/os_interface/linux/device_command_stream_fixture.cpp
index b0aea59cfe..0d5710d4bc 100644
--- a/shared/test/common/os_interface/linux/device_command_stream_fixture.cpp
+++ b/shared/test/common/os_interface/linux/device_command_stream_fixture.cpp
@@ -8,6 +8,7 @@
 #include "shared/test/common/os_interface/linux/device_command_stream_fixture.h"
 
 #include "shared/source/execution_environment/root_device_environment.h"
+#include "shared/source/helpers/gfx_core_helper.h"
 #include "shared/source/os_interface/linux/i915.h"
 
 #include "gtest/gtest.h"
diff --git a/shared/test/common/os_interface/linux/device_command_stream_fixture.h b/shared/test/common/os_interface/linux/device_command_stream_fixture.h
index 9732ff9d5d..dfe669be22 100644
--- a/shared/test/common/os_interface/linux/device_command_stream_fixture.h
+++ b/shared/test/common/os_interface/linux/device_command_stream_fixture.h
@@ -6,16 +6,12 @@
  */
 
 #pragma once
-#include "shared/source/helpers/aligned_memory.h"
-#include "shared/source/helpers/gfx_core_helper.h"
 #include "shared/source/helpers/hw_info.h"
 #include "shared/source/os_interface/linux/drm_memory_manager.h"
 #include "shared/source/os_interface/linux/drm_neo.h"
 #include "shared/test/common/helpers/default_hw_info.h"
 #include "shared/test/common/mocks/linux/mock_drm_wrappers.h"
 
-#include "aubstream/engine_node.h"
-
 #include <atomic>
 #include <cstdint>
 
diff --git a/shared/test/common/os_interface/linux/drm_command_stream_fixture.h b/shared/test/common/os_interface/linux/drm_command_stream_fixture.h
index b6c0f5fd18..93560d9752 100644
--- a/shared/test/common/os_interface/linux/drm_command_stream_fixture.h
+++ b/shared/test/common/os_interface/linux/drm_command_stream_fixture.h
@@ -7,6 +7,7 @@
 
 #pragma once
 #include "shared/source/command_stream/preemption.h"
+#include "shared/source/helpers/aligned_memory.h"
 #include "shared/source/os_interface/linux/drm_allocation.h"
 #include "shared/source/os_interface/linux/drm_buffer_object.h"
 #include "shared/source/os_interface/linux/drm_memory_operations_handler.h"
diff --git a/shared/test/unit_test/command_stream/aub_command_stream_receiver_2_tests.cpp b/shared/test/unit_test/command_stream/aub_command_stream_receiver_2_tests.cpp
index a10e4ff0a7..3c1e48f063 100644
--- a/shared/test/unit_test/command_stream/aub_command_stream_receiver_2_tests.cpp
+++ b/shared/test/unit_test/command_stream/aub_command_stream_receiver_2_tests.cpp
@@ -6,7 +6,9 @@
  */
 
 #include "shared/source/aub_mem_dump/page_table_entry_bits.h"
+#include "shared/source/gmm_helper/client_context/gmm_client_context.h"
 #include "shared/source/gmm_helper/gmm_helper.h"
+#include "shared/source/gmm_helper/resource_info.h"
 #include "shared/source/helpers/engine_node_helper.h"
 #include "shared/source/helpers/gfx_core_helper.h"
 #include "shared/source/helpers/hardware_context_controller.h"
diff --git a/shared/test/unit_test/direct_submission/direct_submission_controller_tests.cpp b/shared/test/unit_test/direct_submission/direct_submission_controller_tests.cpp
index 09b7936f56..05b52c686c 100644
--- a/shared/test/unit_test/direct_submission/direct_submission_controller_tests.cpp
+++ b/shared/test/unit_test/direct_submission/direct_submission_controller_tests.cpp
@@ -1,10 +1,11 @@
 /*
- * Copyright (C) 2019-2022 Intel Corporation
+ * Copyright (C) 2019-2023 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
  */
 
+#include "shared/source/os_interface/os_context.h"
 #include "shared/source/os_interface/os_thread.h"
 #include "shared/test/common/helpers/debug_manager_state_restore.h"
 #include "shared/test/common/helpers/engine_descriptor_helper.h"
diff --git a/shared/test/unit_test/fixtures/preemption_fixture.h b/shared/test/unit_test/fixtures/preemption_fixture.h
index 98f195a5eb..7fd89c0e7e 100644
--- a/shared/test/unit_test/fixtures/preemption_fixture.h
+++ b/shared/test/unit_test/fixtures/preemption_fixture.h
@@ -13,7 +13,6 @@
 
 #include "gtest/gtest.h"
 
-#include <cinttypes>
 #include <memory>
 #include <type_traits>
 #include <unordered_map>
diff --git a/shared/test/unit_test/helpers/blit_commands_helper_tests_gen12lp.cpp b/shared/test/unit_test/helpers/blit_commands_helper_tests_gen12lp.cpp
index 3452337c66..d0ec4adb84 100644
--- a/shared/test/unit_test/helpers/blit_commands_helper_tests_gen12lp.cpp
+++ b/shared/test/unit_test/helpers/blit_commands_helper_tests_gen12lp.cpp
@@ -6,6 +6,7 @@
  */
 
 #include "shared/source/command_container/command_encoder.h"
+#include "shared/source/gmm_helper/resource_info.h"
 #include "shared/source/helpers/blit_properties.h"
 #include "shared/test/common/cmd_parse/hw_parse.h"
 #include "shared/test/common/fixtures/device_fixture.h"
diff --git a/shared/test/unit_test/helpers/test_blit_commands_helper_pvc_and_later.cpp b/shared/test/unit_test/helpers/test_blit_commands_helper_pvc_and_later.cpp
index a2e1cd32b9..09e1ac77a6 100644
--- a/shared/test/unit_test/helpers/test_blit_commands_helper_pvc_and_later.cpp
+++ b/shared/test/unit_test/helpers/test_blit_commands_helper_pvc_and_later.cpp
@@ -6,6 +6,7 @@
  */
 
 #include "shared/source/gmm_helper/client_context/gmm_client_context.h"
+#include "shared/source/gmm_helper/resource_info.h"
 #include "shared/source/helpers/blit_properties.h"
 #include "shared/test/common/helpers/debug_manager_state_restore.h"
 #include "shared/test/common/mocks/mock_gmm.h"
diff --git a/shared/test/unit_test/helpers/test_blit_commands_helper_xehp_and_later.cpp b/shared/test/unit_test/helpers/test_blit_commands_helper_xehp_and_later.cpp
index 20f7003135..f931448165 100644
--- a/shared/test/unit_test/helpers/test_blit_commands_helper_xehp_and_later.cpp
+++ b/shared/test/unit_test/helpers/test_blit_commands_helper_xehp_and_later.cpp
@@ -7,6 +7,7 @@
 
 #include "shared/source/gmm_helper/client_context/gmm_client_context.h"
 #include "shared/source/gmm_helper/gmm_helper.h"
+#include "shared/source/gmm_helper/resource_info.h"
 #include "shared/source/helpers/blit_properties.h"
 #include "shared/source/helpers/gfx_core_helper.h"
 #include "shared/source/helpers/local_memory_access_modes.h"
@@ -14,6 +15,7 @@
 #include "shared/test/common/helpers/debug_manager_state_restore.h"
 #include "shared/test/common/mocks/mock_gmm.h"
 #include "shared/test/common/mocks/mock_gmm_client_context.h"
+#include "shared/test/common/mocks/mock_gmm_resource_info.h"
 #include "shared/test/common/mocks/ult_device_factory.h"
 #include "shared/test/common/test_macros/hw_test.h"
 #include "shared/test/unit_test/helpers/blit_commands_helper_tests.inl"
diff --git a/shared/test/unit_test/os_interface/linux/drm_memory_manager_tests.cpp b/shared/test/unit_test/os_interface/linux/drm_memory_manager_tests.cpp
index de2b6ea7a4..a3465c34fa 100644
--- a/shared/test/unit_test/os_interface/linux/drm_memory_manager_tests.cpp
+++ b/shared/test/unit_test/os_interface/linux/drm_memory_manager_tests.cpp
@@ -24,6 +24,7 @@
 #include "shared/test/common/mocks/mock_gfx_partition.h"
 #include "shared/test/common/mocks/mock_gmm.h"
 #include "shared/test/common/mocks/mock_gmm_client_context_base.h"
+#include "shared/test/common/mocks/mock_gmm_resource_info.h"
 #include "shared/test/common/mocks/mock_host_ptr_manager.h"
 #include "shared/test/common/os_interface/linux/drm_memory_manager_fixture.h"
 #include "shared/test/common/os_interface/linux/drm_mock_cache_info.h"
diff --git a/shared/test/unit_test/os_interface/windows/wddm20_tests.cpp b/shared/test/unit_test/os_interface/windows/wddm20_tests.cpp
index c7b1bdac23..c9ecefb660 100644
--- a/shared/test/unit_test/os_interface/windows/wddm20_tests.cpp
+++ b/shared/test/unit_test/os_interface/windows/wddm20_tests.cpp
@@ -14,6 +14,7 @@
 #include "shared/source/utilities/debug_settings_reader.h"
 #include "shared/test/common/helpers/debug_manager_state_restore.h"
 #include "shared/test/common/mocks/mock_gfx_partition.h"
+#include "shared/test/common/mocks/mock_gmm_resource_info.h"
 #include "shared/test/common/mocks/mock_io_functions.h"
 #include "shared/test/common/mocks/mock_memory_manager.h"
 #include "shared/test/common/mocks/mock_wddm_residency_logger.h"