diff --git a/level_zero/core/source/kernel/kernel_hw.h b/level_zero/core/source/kernel/kernel_hw.h
index 2907702482..1b1c2c9b0d 100644
--- a/level_zero/core/source/kernel/kernel_hw.h
+++ b/level_zero/core/source/kernel/kernel_hw.h
@@ -7,14 +7,17 @@
 
 #pragma once
 
-#include "shared/source/command_container/command_encoder.h"
 #include "shared/source/command_container/encode_surface_state.h"
 #include "shared/source/device/device.h"
 #include "shared/source/helpers/aligned_memory.h"
 #include "shared/source/helpers/cache_policy.h"
 #include "shared/source/helpers/hw_mapper.h"
-#include "shared/source/memory_manager/memory_manager.h"
+#include "shared/source/helpers/ptr_math.h"
+#include "shared/source/kernel/kernel_arg_descriptor.h"
+#include "shared/source/memory_manager/graphics_allocation.h"
 #include "shared/source/memory_manager/unified_memory_manager.h"
+#include "shared/source/utilities/arrayref.h"
+#include "shared/source/utilities/stackvec.h"
 
 #include "level_zero/core/source/device/device.h"
 #include "level_zero/core/source/driver/driver_handle.h"
@@ -23,8 +26,10 @@
 #include "level_zero/core/source/module/module.h"
 
 #include "encode_surface_state_args.h"
-#include "implicit_args.h"
-#include "neo_igfxfmid.h"
+#include "memory_properties_flags.h"
+
+#include <cstdarg>
+#include <vector>
 
 namespace L0 {
 
diff --git a/level_zero/core/source/kernel/kernel_imp.cpp b/level_zero/core/source/kernel/kernel_imp.cpp
index d07cce880e..ab115fcb4d 100644
--- a/level_zero/core/source/kernel/kernel_imp.cpp
+++ b/level_zero/core/source/kernel/kernel_imp.cpp
@@ -9,34 +9,33 @@
 
 #include "shared/source/assert_handler/assert_handler.h"
 #include "shared/source/command_container/implicit_scaling.h"
-#include "shared/source/debugger/debugger_l0.h"
+#include "shared/source/device/device.h"
+#include "shared/source/device/device_info.h"
 #include "shared/source/execution_environment/execution_environment.h"
 #include "shared/source/execution_environment/root_device_environment.h"
 #include "shared/source/gmm_helper/gmm_helper.h"
 #include "shared/source/helpers/addressing_mode_helper.h"
 #include "shared/source/helpers/basic_math.h"
 #include "shared/source/helpers/bindless_heaps_helper.h"
-#include "shared/source/helpers/blit_commands_helper.h"
 #include "shared/source/helpers/compiler_product_helper.h"
 #include "shared/source/helpers/gfx_core_helper.h"
 #include "shared/source/helpers/hw_info.h"
 #include "shared/source/helpers/kernel_helpers.h"
 #include "shared/source/helpers/local_work_size.h"
+#include "shared/source/helpers/patch_store_operation.h"
 #include "shared/source/helpers/per_thread_data.h"
 #include "shared/source/helpers/ray_tracing_helper.h"
 #include "shared/source/helpers/simd_helper.h"
-#include "shared/source/helpers/string.h"
 #include "shared/source/helpers/surface_format_info.h"
-#include "shared/source/kernel/implicit_args_helper.h"
 #include "shared/source/kernel/kernel_arg_descriptor.h"
 #include "shared/source/kernel/kernel_descriptor.h"
-#include "shared/source/memory_manager/allocation_properties.h"
 #include "shared/source/memory_manager/memory_manager.h"
-#include "shared/source/memory_manager/memory_operations_handler.h"
 #include "shared/source/memory_manager/unified_memory_manager.h"
+#include "shared/source/os_interface/product_helper.h"
 #include "shared/source/program/kernel_info.h"
 #include "shared/source/program/work_size_info.h"
 #include "shared/source/utilities/arrayref.h"
+#include "shared/source/utilities/shared_pool_allocation.h"
 
 #include "level_zero/core/source/device/device.h"
 #include "level_zero/core/source/device/device_imp.h"
diff --git a/level_zero/core/source/kernel/kernel_imp.h b/level_zero/core/source/kernel/kernel_imp.h
index 55608bfb80..581d0a483b 100644
--- a/level_zero/core/source/kernel/kernel_imp.h
+++ b/level_zero/core/source/kernel/kernel_imp.h
@@ -8,13 +8,11 @@
 #pragma once
 
 #include "shared/source/kernel/dispatch_kernel_encoder_interface.h"
-#include "shared/source/memory_manager/unified_memory_manager.h"
 #include "shared/source/unified_memory/unified_memory.h"
 
 #include "level_zero/core/source/kernel/kernel.h"
 #include "level_zero/core/source/kernel/kernel_mutable_state.h"
 #include "level_zero/core/source/kernel/kernel_shared_state.h"
-#include "level_zero/core/source/module/module.h"
 #include "level_zero/core/source/module/module_imp.h"
 
 #include <memory>
@@ -24,6 +22,7 @@
 namespace NEO {
 class GraphicsAllocation;
 struct ImplicitArgs;
+struct SvmAllocationData;
 } // namespace NEO
 
 namespace L0 {
diff --git a/level_zero/core/source/mutable_cmdlist/mutable_cmdlist_hw.inl b/level_zero/core/source/mutable_cmdlist/mutable_cmdlist_hw.inl
index 8a411602a5..f2a7eaf836 100644
--- a/level_zero/core/source/mutable_cmdlist/mutable_cmdlist_hw.inl
+++ b/level_zero/core/source/mutable_cmdlist/mutable_cmdlist_hw.inl
@@ -6,18 +6,15 @@
  */
 
 #include "shared/source/command_container/command_encoder.h"
-#include "shared/source/command_container/encode_surface_state.h"
 #include "shared/source/command_stream/linear_stream.h"
-#include "shared/source/device/device.h"
-#include "shared/source/execution_environment/root_device_environment.h"
-#include "shared/source/helpers/gfx_core_helper.h"
+#include "shared/source/debug_settings/debug_settings_manager.h"
+#include "shared/source/device/device_info.h"
 #include "shared/source/helpers/kernel_helpers.h"
-#include "shared/source/indirect_heap/indirect_heap.h"
-#include "shared/source/memory_manager/unified_memory_manager.h"
+#include "shared/source/memory_manager/graphics_allocation.h"
+#include "shared/source/utilities/stackvec.h"
 
 #include "level_zero/core/source/cmdlist/cmdlist_launch_params.h"
 #include "level_zero/core/source/device/device.h"
-#include "level_zero/core/source/driver/driver_handle.h"
 #include "level_zero/core/source/event/event.h"
 #include "level_zero/core/source/kernel/kernel_imp.h"
 #include "level_zero/core/source/mutable_cmdlist/mcl_kernel_ext.h"
@@ -32,7 +29,8 @@
 #include "level_zero/core/source/mutable_cmdlist/variable.h"
 #include "level_zero/experimental/source/mutable_cmdlist/mutable_cmdlist_hw_experimental.inl"
 
-#include <cstddef>
+#include <cinttypes>
+#include <iterator>
 
 namespace L0 {
 namespace MCL {
diff --git a/level_zero/core/test/unit_tests/sources/kernel/test_kernel_2.cpp b/level_zero/core/test/unit_tests/sources/kernel/test_kernel_2.cpp
index d2b883b6ed..18252c46bf 100644
--- a/level_zero/core/test/unit_tests/sources/kernel/test_kernel_2.cpp
+++ b/level_zero/core/test/unit_tests/sources/kernel/test_kernel_2.cpp
@@ -9,6 +9,7 @@
 #include "shared/source/helpers/basic_math.h"
 #include "shared/source/helpers/gfx_core_helper.h"
 #include "shared/source/helpers/local_id_gen.h"
+#include "shared/source/helpers/patch_store_operation.h"
 #include "shared/source/helpers/simd_helper.h"
 #include "shared/source/utilities/mem_lifetime.h"
 #include "shared/test/common/helpers/raii_gfx_core_helper.h"
diff --git a/level_zero/core/test/unit_tests/xe_hpg_core/dg2/test_module_dg2.cpp b/level_zero/core/test/unit_tests/xe_hpg_core/dg2/test_module_dg2.cpp
index e9a802ca8c..bac6f01c66 100644
--- a/level_zero/core/test/unit_tests/xe_hpg_core/dg2/test_module_dg2.cpp
+++ b/level_zero/core/test/unit_tests/xe_hpg_core/dg2/test_module_dg2.cpp
@@ -10,6 +10,7 @@
 #include "shared/source/execution_environment/root_device_environment.h"
 #include "shared/source/helpers/constants.h"
 #include "shared/source/helpers/gfx_core_helper.h"
+#include "shared/source/helpers/patch_store_operation.h"
 #include "shared/source/kernel/kernel_arg_descriptor.h"
 #include "shared/source/memory_manager/allocation_type.h"
 #include "shared/test/common/mocks/mock_l0_debugger.h"
diff --git a/opencl/source/kernel/kernel.cpp b/opencl/source/kernel/kernel.cpp
index e68b8e1216..c8be594a0c 100644
--- a/opencl/source/kernel/kernel.cpp
+++ b/opencl/source/kernel/kernel.cpp
@@ -24,18 +24,18 @@
 #include "shared/source/helpers/gfx_core_helper.h"
 #include "shared/source/helpers/hw_info.h"
 #include "shared/source/helpers/kernel_helpers.h"
+#include "shared/source/helpers/patch_store_operation.h"
 #include "shared/source/helpers/ptr_math.h"
 #include "shared/source/helpers/simd_helper.h"
 #include "shared/source/helpers/surface_format_info.h"
-#include "shared/source/kernel/implicit_args_helper.h"
 #include "shared/source/kernel/local_ids_cache.h"
-#include "shared/source/memory_manager/allocation_properties.h"
 #include "shared/source/memory_manager/compression_selector.h"
 #include "shared/source/memory_manager/memory_manager.h"
 #include "shared/source/memory_manager/unified_memory_manager.h"
 #include "shared/source/os_interface/product_helper.h"
 #include "shared/source/page_fault_manager/cpu_page_fault_manager.h"
 #include "shared/source/program/kernel_info.h"
+#include "shared/source/utilities/logger.h"
 #include "shared/source/utilities/lookup_array.h"
 
 #include "opencl/source/built_ins/builtins_dispatch_builder.h"
@@ -56,7 +56,7 @@
 #include "opencl/source/program/program.h"
 #include "opencl/source/sampler/sampler.h"
 
-#include "patch_list.h"
+#include "implicit_args.h"
 
 #include <algorithm>
 #include <ranges>
diff --git a/opencl/source/mem_obj/buffer.cpp b/opencl/source/mem_obj/buffer.cpp
index e8acd786af..90317e4673 100644
--- a/opencl/source/mem_obj/buffer.cpp
+++ b/opencl/source/mem_obj/buffer.cpp
@@ -18,6 +18,7 @@
 #include "shared/source/helpers/hw_info.h"
 #include "shared/source/helpers/local_memory_access_modes.h"
 #include "shared/source/helpers/memory_properties_helpers.h"
+#include "shared/source/helpers/patch_store_operation.h"
 #include "shared/source/memory_manager/allocation_properties.h"
 #include "shared/source/memory_manager/host_ptr_manager.h"
 #include "shared/source/memory_manager/memory_operations_handler.h"
diff --git a/opencl/source/mem_obj/map_operations_handler.cpp b/opencl/source/mem_obj/map_operations_handler.cpp
index c80b6edf5a..8ce5d20854 100644
--- a/opencl/source/mem_obj/map_operations_handler.cpp
+++ b/opencl/source/mem_obj/map_operations_handler.cpp
@@ -1,5 +1,5 @@
 /*
- * Copyright (C) 2018-2023 Intel Corporation
+ * Copyright (C) 2018-2025 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
@@ -9,6 +9,8 @@
 
 #include "shared/source/helpers/ptr_math.h"
 
+#include <algorithm>
+
 using namespace NEO;
 
 size_t MapOperationsHandler::size() const {
diff --git a/opencl/source/program/printf_handler.cpp b/opencl/source/program/printf_handler.cpp
index 4f2f62966e..61839dba48 100644
--- a/opencl/source/program/printf_handler.cpp
+++ b/opencl/source/program/printf_handler.cpp
@@ -10,8 +10,8 @@
 #include "shared/source/command_stream/command_stream_receiver.h"
 #include "shared/source/device/device.h"
 #include "shared/source/helpers/blit_properties.h"
+#include "shared/source/helpers/patch_store_operation.h"
 #include "shared/source/helpers/ptr_math.h"
-#include "shared/source/memory_manager/allocation_properties.h"
 #include "shared/source/memory_manager/compression_selector.h"
 #include "shared/source/memory_manager/memory_manager.h"
 #include "shared/source/os_interface/product_helper.h"
diff --git a/opencl/test/unit_test/aub_tests/command_queue/command_enqueue_fixture.h b/opencl/test/unit_test/aub_tests/command_queue/command_enqueue_fixture.h
index de90a12399..d3ddc701ee 100644
--- a/opencl/test/unit_test/aub_tests/command_queue/command_enqueue_fixture.h
+++ b/opencl/test/unit_test/aub_tests/command_queue/command_enqueue_fixture.h
@@ -6,17 +6,12 @@
  */
 
 #pragma once
-#include "shared/test/common/cmd_parse/hw_parse.h"
 
-#include "opencl/test/unit_test/aub_tests/command_stream/aub_command_stream_fixture.h"
 #include "opencl/test/unit_test/aub_tests/fixtures/aub_fixture.h"
-#include "opencl/test/unit_test/command_queue/command_enqueue_fixture.h"
-#include "opencl/test/unit_test/command_queue/command_queue_fixture.h"
-#include "opencl/test/unit_test/command_stream/command_stream_fixture.h"
-#include "opencl/test/unit_test/fixtures/built_in_fixture.h"
+#include "opencl/test/unit_test/mocks/mock_cl_device.h"
 
 namespace NEO {
-
+class MockDevice;
 struct CommandEnqueueAUBFixture : public AUBFixture {
     void setUp() {
         AUBFixture::setUp(nullptr);
diff --git a/opencl/test/unit_test/aub_tests/command_queue/enqueue_copy_buffer_aub_tests.cpp b/opencl/test/unit_test/aub_tests/command_queue/enqueue_copy_buffer_aub_tests.cpp
index aa37dd4572..d919aed14f 100644
--- a/opencl/test/unit_test/aub_tests/command_queue/enqueue_copy_buffer_aub_tests.cpp
+++ b/opencl/test/unit_test/aub_tests/command_queue/enqueue_copy_buffer_aub_tests.cpp
@@ -5,14 +5,17 @@
  *
  */
 
-#include "shared/source/command_stream/command_stream_receiver.h"
 #include "shared/source/helpers/ptr_math.h"
 #include "shared/test/common/test_macros/hw_test.h"
 
+#include "opencl/source/command_queue/command_queue.h"
 #include "opencl/source/mem_obj/buffer.h"
 #include "opencl/test/unit_test/aub_tests/command_queue/command_enqueue_fixture.h"
 #include "opencl/test/unit_test/mocks/mock_context.h"
 
+#include <new>
+#include <tuple>
+
 using namespace NEO;
 
 struct CopyBufferHw
diff --git a/opencl/test/unit_test/aub_tests/command_queue/enqueue_copy_buffer_rect_aub_tests.cpp b/opencl/test/unit_test/aub_tests/command_queue/enqueue_copy_buffer_rect_aub_tests.cpp
index 4d97af9361..a6f02f9a5d 100644
--- a/opencl/test/unit_test/aub_tests/command_queue/enqueue_copy_buffer_rect_aub_tests.cpp
+++ b/opencl/test/unit_test/aub_tests/command_queue/enqueue_copy_buffer_rect_aub_tests.cpp
@@ -1,19 +1,21 @@
 /*
- * Copyright (C) 2018-2024 Intel Corporation
+ * Copyright (C) 2018-2025 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
  */
 
-#include "shared/source/command_stream/command_stream_receiver.h"
 #include "shared/source/helpers/ptr_math.h"
 #include "shared/test/common/test_macros/hw_test.h"
 
+#include "opencl/source/command_queue/command_queue.h"
 #include "opencl/source/mem_obj/buffer.h"
 #include "opencl/test/unit_test/aub_tests/command_queue/command_enqueue_fixture.h"
 #include "opencl/test/unit_test/mocks/mock_context.h"
 
-#include <algorithm>
+#include <cstdint>
+#include <new>
+#include <tuple>
 
 using namespace NEO;
 
diff --git a/opencl/test/unit_test/aub_tests/command_queue/enqueue_copy_image_aub_tests.cpp b/opencl/test/unit_test/aub_tests/command_queue/enqueue_copy_image_aub_tests.cpp
index 458e9a3a10..8e28a66517 100644
--- a/opencl/test/unit_test/aub_tests/command_queue/enqueue_copy_image_aub_tests.cpp
+++ b/opencl/test/unit_test/aub_tests/command_queue/enqueue_copy_image_aub_tests.cpp
@@ -5,13 +5,18 @@
  *
  */
 
-#include "shared/source/command_stream/command_stream_receiver.h"
 #include "shared/source/helpers/ptr_math.h"
 #include "shared/test/common/test_macros/hw_test.h"
 
+#include "opencl/source/helpers/cl_memory_properties_helpers.h"
 #include "opencl/source/mem_obj/image.h"
 #include "opencl/test/unit_test/aub_tests/fixtures/image_aub_fixture.h"
 
+#include <cstdint>
+#include <memory>
+#include <new>
+#include <tuple>
+
 using namespace NEO;
 
 template <bool enableBlitter>
diff --git a/opencl/test/unit_test/aub_tests/command_queue/enqueue_fill_buffer_aub_tests.cpp b/opencl/test/unit_test/aub_tests/command_queue/enqueue_fill_buffer_aub_tests.cpp
index 066e67a00b..7a73c7117e 100644
--- a/opencl/test/unit_test/aub_tests/command_queue/enqueue_fill_buffer_aub_tests.cpp
+++ b/opencl/test/unit_test/aub_tests/command_queue/enqueue_fill_buffer_aub_tests.cpp
@@ -5,15 +5,19 @@
  *
  */
 
-#include "shared/source/command_stream/command_stream_receiver.h"
 #include "shared/source/helpers/ptr_math.h"
 #include "shared/test/common/helpers/debug_manager_state_restore.h"
 #include "shared/test/common/test_macros/hw_test.h"
 
+#include "opencl/source/command_queue/command_queue.h"
 #include "opencl/source/mem_obj/buffer.h"
 #include "opencl/test/unit_test/aub_tests/command_queue/command_enqueue_fixture.h"
 #include "opencl/test/unit_test/mocks/mock_context.h"
 
+#include <cstdint>
+#include <memory>
+#include <new>
+
 using namespace NEO;
 
 struct FillBufferHw
diff --git a/opencl/test/unit_test/aub_tests/command_queue/enqueue_fill_image_aub_tests.cpp b/opencl/test/unit_test/aub_tests/command_queue/enqueue_fill_image_aub_tests.cpp
index fd50562163..5a52d8f5cb 100644
--- a/opencl/test/unit_test/aub_tests/command_queue/enqueue_fill_image_aub_tests.cpp
+++ b/opencl/test/unit_test/aub_tests/command_queue/enqueue_fill_image_aub_tests.cpp
@@ -5,16 +5,22 @@
  *
  */
 
-#include "shared/source/command_stream/command_stream_receiver.h"
-#include "shared/source/helpers/aligned_memory.h"
 #include "shared/source/helpers/ptr_math.h"
+#include "shared/test/common/helpers/default_hw_info.h"
 #include "shared/test/common/test_macros/hw_test.h"
 
+#include "opencl/source/cl_device/cl_device.h"
+#include "opencl/source/context/context.h"
+#include "opencl/source/helpers/cl_memory_properties_helpers.h"
 #include "opencl/source/mem_obj/image.h"
-#include "opencl/test/unit_test/aub_tests/command_queue/command_enqueue_fixture.h"
-#include "opencl/test/unit_test/mocks/mock_context.h"
+#include "opencl/test/unit_test/aub_tests/command_stream/aub_command_stream_fixture.h"
+#include "opencl/test/unit_test/aub_tests/fixtures/aub_fixture.h"
+#include "opencl/test/unit_test/command_queue/command_queue_fixture.h"
 
-#include <algorithm>
+#include <cstdint>
+#include <memory>
+#include <new>
+#include <tuple>
 
 using namespace NEO;
 
diff --git a/opencl/test/unit_test/aub_tests/command_queue/enqueue_map_buffer_aub_tests.cpp b/opencl/test/unit_test/aub_tests/command_queue/enqueue_map_buffer_aub_tests.cpp
index 7f811c3853..49ada8113c 100644
--- a/opencl/test/unit_test/aub_tests/command_queue/enqueue_map_buffer_aub_tests.cpp
+++ b/opencl/test/unit_test/aub_tests/command_queue/enqueue_map_buffer_aub_tests.cpp
@@ -1,5 +1,5 @@
 /*
- * Copyright (C) 2018-2023 Intel Corporation
+ * Copyright (C) 2018-2025 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
@@ -7,6 +7,7 @@
 
 #include "shared/test/common/test_macros/hw_test.h"
 
+#include "opencl/source/command_queue/command_queue.h"
 #include "opencl/source/mem_obj/buffer.h"
 #include "opencl/test/unit_test/aub_tests/command_queue/command_enqueue_fixture.h"
 #include "opencl/test/unit_test/mocks/mock_context.h"
diff --git a/opencl/test/unit_test/aub_tests/command_queue/enqueue_map_image_aub_tests.cpp b/opencl/test/unit_test/aub_tests/command_queue/enqueue_map_image_aub_tests.cpp
index 63495b92ed..273bab2508 100644
--- a/opencl/test/unit_test/aub_tests/command_queue/enqueue_map_image_aub_tests.cpp
+++ b/opencl/test/unit_test/aub_tests/command_queue/enqueue_map_image_aub_tests.cpp
@@ -5,14 +5,25 @@
  *
  */
 
-#include "shared/source/command_stream/command_stream_receiver.h"
 #include "shared/source/helpers/aligned_memory.h"
 #include "shared/source/helpers/ptr_math.h"
+#include "shared/test/common/helpers/default_hw_info.h"
 #include "shared/test/common/test_macros/hw_test.h"
 
+#include "opencl/source/cl_device/cl_device.h"
+#include "opencl/source/context/context.h"
+#include "opencl/source/helpers/cl_memory_properties_helpers.h"
 #include "opencl/source/mem_obj/image.h"
-#include "opencl/test/unit_test/aub_tests/command_queue/command_enqueue_fixture.h"
-#include "opencl/test/unit_test/mocks/mock_context.h"
+#include "opencl/test/unit_test/aub_tests/command_stream/aub_command_stream_fixture.h"
+#include "opencl/test/unit_test/aub_tests/fixtures/aub_fixture.h"
+#include "opencl/test/unit_test/command_queue/command_queue_fixture.h"
+
+#include "cstring"
+
+#include <cstdint>
+#include <memory>
+#include <new>
+#include <tuple>
 
 using namespace NEO;
 
diff --git a/opencl/test/unit_test/aub_tests/command_queue/enqueue_printf_kernel_aub_tests.cpp b/opencl/test/unit_test/aub_tests/command_queue/enqueue_printf_kernel_aub_tests.cpp
index 19333bd9ff..35f4b5b549 100644
--- a/opencl/test/unit_test/aub_tests/command_queue/enqueue_printf_kernel_aub_tests.cpp
+++ b/opencl/test/unit_test/aub_tests/command_queue/enqueue_printf_kernel_aub_tests.cpp
@@ -7,11 +7,12 @@
 
 #include "shared/test/common/test_macros/hw_test.h"
 
+#include "opencl/source/command_queue/command_queue.h"
+#include "opencl/source/mem_obj/buffer.h"
+#include "opencl/source/mem_obj/mem_obj.h"
 #include "opencl/test/unit_test/aub_tests/fixtures/aub_fixture.h"
+#include "opencl/test/unit_test/fixtures/buffer_fixture.h"
 #include "opencl/test/unit_test/fixtures/hello_world_kernel_fixture.h"
-#include "opencl/test/unit_test/mocks/mock_buffer.h"
-
-#include "command_enqueue_fixture.h"
 
 using namespace NEO;
 
diff --git a/opencl/test/unit_test/aub_tests/command_queue/enqueue_read_buffer_aub_tests.cpp b/opencl/test/unit_test/aub_tests/command_queue/enqueue_read_buffer_aub_tests.cpp
index a88b1ff6f7..66bc8ab75a 100644
--- a/opencl/test/unit_test/aub_tests/command_queue/enqueue_read_buffer_aub_tests.cpp
+++ b/opencl/test/unit_test/aub_tests/command_queue/enqueue_read_buffer_aub_tests.cpp
@@ -7,10 +7,13 @@
 
 #include "shared/source/command_stream/command_stream_receiver.h"
 #include "shared/source/helpers/ptr_math.h"
+#include "shared/source/memory_manager/allocations_list.h"
 #include "shared/test/common/mocks/mock_graphics_allocation.h"
 #include "shared/test/common/test_configuration/aub_tests/aub_tests_configuration.h"
 #include "shared/test/common/test_macros/hw_test.h"
 
+#include "opencl/source/command_queue/command_queue.h"
+#include "opencl/source/helpers/cl_memory_properties_helpers.h"
 #include "opencl/source/mem_obj/buffer.h"
 #include "opencl/test/unit_test/aub_tests/command_queue/command_enqueue_fixture.h"
 #include "opencl/test/unit_test/mocks/mock_context.h"
diff --git a/opencl/test/unit_test/aub_tests/command_queue/enqueue_read_buffer_rect_aub_tests.cpp b/opencl/test/unit_test/aub_tests/command_queue/enqueue_read_buffer_rect_aub_tests.cpp
index 76dcb40615..2419fc85e7 100644
--- a/opencl/test/unit_test/aub_tests/command_queue/enqueue_read_buffer_rect_aub_tests.cpp
+++ b/opencl/test/unit_test/aub_tests/command_queue/enqueue_read_buffer_rect_aub_tests.cpp
@@ -5,15 +5,22 @@
  *
  */
 
-#include "shared/source/command_stream/command_stream_receiver.h"
 #include "shared/source/helpers/aligned_memory.h"
+#include "shared/source/helpers/constants.h"
 #include "shared/source/helpers/ptr_math.h"
 #include "shared/test/common/test_macros/hw_test.h"
 
+#include "opencl/source/command_queue/command_queue.h"
 #include "opencl/source/mem_obj/buffer.h"
 #include "opencl/test/unit_test/aub_tests/command_queue/command_enqueue_fixture.h"
 #include "opencl/test/unit_test/mocks/mock_context.h"
 
+#include <cstdint>
+#include <memory>
+#include <new>
+#include <tuple>
+#include <vector>
+
 using namespace NEO;
 
 struct ReadBufferRectHw
diff --git a/opencl/test/unit_test/aub_tests/command_queue/enqueue_read_image_aub_tests.cpp b/opencl/test/unit_test/aub_tests/command_queue/enqueue_read_image_aub_tests.cpp
index ae0c6748ea..4d80607f45 100644
--- a/opencl/test/unit_test/aub_tests/command_queue/enqueue_read_image_aub_tests.cpp
+++ b/opencl/test/unit_test/aub_tests/command_queue/enqueue_read_image_aub_tests.cpp
@@ -11,6 +11,7 @@
 #include "shared/source/helpers/ptr_math.h"
 #include "shared/test/common/test_macros/hw_test.h"
 
+#include "opencl/source/helpers/cl_memory_properties_helpers.h"
 #include "opencl/source/mem_obj/image.h"
 #include "opencl/test/unit_test/aub_tests/fixtures/image_aub_fixture.h"
 
diff --git a/opencl/test/unit_test/aub_tests/command_queue/enqueue_verify_memory_buffer_aub_tests.cpp b/opencl/test/unit_test/aub_tests/command_queue/enqueue_verify_memory_buffer_aub_tests.cpp
index d810de7be1..bfeb7f4680 100644
--- a/opencl/test/unit_test/aub_tests/command_queue/enqueue_verify_memory_buffer_aub_tests.cpp
+++ b/opencl/test/unit_test/aub_tests/command_queue/enqueue_verify_memory_buffer_aub_tests.cpp
@@ -1,20 +1,25 @@
 /*
- * Copyright (C) 2019-2024 Intel Corporation
+ * Copyright (C) 2019-2025 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
  */
 
-#include "shared/source/command_stream/command_stream_receiver.h"
+#include "shared/source/helpers/constants.h"
 #include "shared/test/common/helpers/debug_manager_state_restore.h"
 #include "shared/test/common/helpers/unit_test_helper.h"
 #include "shared/test/common/test_macros/hw_test.h"
 
 #include "opencl/source/api/api.h"
+#include "opencl/source/command_queue/command_queue.h"
 #include "opencl/source/mem_obj/buffer.h"
 #include "opencl/test/unit_test/aub_tests/command_queue/command_enqueue_fixture.h"
 #include "opencl/test/unit_test/mocks/mock_context.h"
 
+#include <cstdint>
+#include <memory>
+#include <tuple>
+
 using namespace NEO;
 
 struct VerifyMemoryBufferHw
diff --git a/opencl/test/unit_test/aub_tests/command_queue/enqueue_verify_memory_image_aub_tests.cpp b/opencl/test/unit_test/aub_tests/command_queue/enqueue_verify_memory_image_aub_tests.cpp
index d6bd94ed8f..6670dad31b 100644
--- a/opencl/test/unit_test/aub_tests/command_queue/enqueue_verify_memory_image_aub_tests.cpp
+++ b/opencl/test/unit_test/aub_tests/command_queue/enqueue_verify_memory_image_aub_tests.cpp
@@ -5,16 +5,19 @@
  *
  */
 
-#include "shared/source/command_stream/command_stream_receiver.h"
-#include "shared/source/helpers/aligned_memory.h"
 #include "shared/source/helpers/ptr_math.h"
 #include "shared/test/common/helpers/unit_test_helper.h"
 #include "shared/test/common/test_macros/hw_test.h"
 
 #include "opencl/source/api/api.h"
+#include "opencl/source/command_queue/command_queue.h"
+#include "opencl/source/context/context.h"
+#include "opencl/source/helpers/cl_memory_properties_helpers.h"
 #include "opencl/source/mem_obj/image.h"
 #include "opencl/test/unit_test/aub_tests/command_queue/command_enqueue_fixture.h"
-#include "opencl/test/unit_test/mocks/mock_context.h"
+
+#include <cstdint>
+#include <memory>
 
 using namespace NEO;
 
diff --git a/opencl/test/unit_test/aub_tests/command_queue/enqueue_write_buffer_aub_tests.cpp b/opencl/test/unit_test/aub_tests/command_queue/enqueue_write_buffer_aub_tests.cpp
index 9015276f6e..508d906976 100644
--- a/opencl/test/unit_test/aub_tests/command_queue/enqueue_write_buffer_aub_tests.cpp
+++ b/opencl/test/unit_test/aub_tests/command_queue/enqueue_write_buffer_aub_tests.cpp
@@ -5,15 +5,19 @@
  *
  */
 
-#include "shared/source/command_stream/command_stream_receiver.h"
 #include "shared/source/device/device.h"
 #include "shared/source/helpers/ptr_math.h"
 #include "shared/test/common/test_macros/hw_test.h"
 
+#include "opencl/source/command_queue/command_queue.h"
 #include "opencl/source/mem_obj/buffer.h"
 #include "opencl/test/unit_test/aub_tests/command_queue/command_enqueue_fixture.h"
 #include "opencl/test/unit_test/mocks/mock_context.h"
 
+#include <memory>
+#include <new>
+#include <vector>
+
 using namespace NEO;
 
 struct WriteBufferHw
diff --git a/opencl/test/unit_test/aub_tests/command_queue/enqueue_write_buffer_rect_aub_tests.cpp b/opencl/test/unit_test/aub_tests/command_queue/enqueue_write_buffer_rect_aub_tests.cpp
index 5b168ae5e3..ed4d9f6b9d 100644
--- a/opencl/test/unit_test/aub_tests/command_queue/enqueue_write_buffer_rect_aub_tests.cpp
+++ b/opencl/test/unit_test/aub_tests/command_queue/enqueue_write_buffer_rect_aub_tests.cpp
@@ -5,16 +5,21 @@
  *
  */
 
-#include "shared/source/command_stream/command_stream_receiver.h"
 #include "shared/source/device/device.h"
 #include "shared/source/helpers/aligned_memory.h"
 #include "shared/source/helpers/ptr_math.h"
 #include "shared/test/common/test_macros/hw_test.h"
 
+#include "opencl/source/command_queue/command_queue.h"
 #include "opencl/source/mem_obj/buffer.h"
 #include "opencl/test/unit_test/aub_tests/command_queue/command_enqueue_fixture.h"
 #include "opencl/test/unit_test/mocks/mock_context.h"
 
+#include <cstdint>
+#include <memory>
+#include <tuple>
+#include <vector>
+
 using namespace NEO;
 
 struct WriteBufferRectHw
diff --git a/opencl/test/unit_test/aub_tests/command_queue/enqueue_write_image_aub_tests.cpp b/opencl/test/unit_test/aub_tests/command_queue/enqueue_write_image_aub_tests.cpp
index 90cab7f641..65104150a2 100644
--- a/opencl/test/unit_test/aub_tests/command_queue/enqueue_write_image_aub_tests.cpp
+++ b/opencl/test/unit_test/aub_tests/command_queue/enqueue_write_image_aub_tests.cpp
@@ -5,14 +5,21 @@
  *
  */
 
-#include "shared/source/command_stream/command_stream_receiver.h"
 #include "shared/source/helpers/aligned_memory.h"
+#include "shared/source/helpers/constants.h"
 #include "shared/source/helpers/ptr_math.h"
 #include "shared/test/common/test_macros/hw_test.h"
 
+#include "opencl/source/helpers/cl_memory_properties_helpers.h"
 #include "opencl/source/mem_obj/image.h"
 #include "opencl/test/unit_test/aub_tests/fixtures/image_aub_fixture.h"
 
+#include <cstdint>
+#include <memory>
+#include <new>
+#include <tuple>
+#include <vector>
+
 using namespace NEO;
 
 struct WriteImageParams {
diff --git a/opencl/test/unit_test/aub_tests/fixtures/image_aub_fixture.h b/opencl/test/unit_test/aub_tests/fixtures/image_aub_fixture.h
index fb3c3efde6..a833731c81 100644
--- a/opencl/test/unit_test/aub_tests/fixtures/image_aub_fixture.h
+++ b/opencl/test/unit_test/aub_tests/fixtures/image_aub_fixture.h
@@ -7,12 +7,17 @@
 
 #pragma once
 
+#include "shared/source/execution_environment/execution_environment.h"
+#include "shared/source/execution_environment/root_device_environment.h"
+#include "shared/source/os_interface/product_helper.h"
 #include "shared/test/common/helpers/debug_manager_state_restore.h"
+#include "shared/test/common/helpers/default_hw_info.h"
+#include "shared/test/common/mocks/mock_execution_environment.h"
 
-#include "opencl/test/unit_test/aub_tests/command_queue/command_enqueue_fixture.h"
-#include "opencl/test/unit_test/mocks/mock_context.h"
+#include "opencl/test/unit_test/aub_tests/command_stream/aub_command_stream_fixture.h"
+#include "opencl/test/unit_test/command_queue/command_queue_fixture.h"
 
-#include "test_traits_common.h"
+#include "aub_fixture.h"
 
 namespace NEO {
 struct ImageAubFixture : public AUBCommandStreamFixture {
diff --git a/opencl/test/unit_test/mocks/mock_cl_device.cpp b/opencl/test/unit_test/mocks/mock_cl_device.cpp
index 1c10a30820..9532b53d0b 100644
--- a/opencl/test/unit_test/mocks/mock_cl_device.cpp
+++ b/opencl/test/unit_test/mocks/mock_cl_device.cpp
@@ -8,9 +8,11 @@
 #include "opencl/test/unit_test/mocks/mock_cl_device.h"
 
 #include "shared/source/command_stream/command_stream_receiver.h"
+#include "shared/source/debug_settings/debug_settings_manager.h"
 #include "shared/source/helpers/hw_info.h"
 #include "shared/test/common/mocks/mock_device.h"
 
+#include "opencl/source/built_ins/builtins_dispatch_builder.h"
 #include "opencl/test/unit_test/mocks/mock_cl_execution_environment.h"
 #include "opencl/test/unit_test/mocks/mock_platform.h"
 
diff --git a/opencl/test/unit_test/mocks/mock_cl_device.h b/opencl/test/unit_test/mocks/mock_cl_device.h
index 7a0cfe2fd0..78e1d5425d 100644
--- a/opencl/test/unit_test/mocks/mock_cl_device.h
+++ b/opencl/test/unit_test/mocks/mock_cl_device.h
@@ -7,13 +7,14 @@
 
 #pragma once
 
+#include "shared/source/built_ins/built_in_ops_base.h"
 #include "shared/test/common/mocks/mock_device.h"
 
-#include "opencl/source/built_ins/builtins_dispatch_builder.h"
 #include "opencl/source/cl_device/cl_device.h"
 #include "opencl/test/unit_test/mocks/mock_cl_execution_environment.h"
 
 namespace NEO {
+class BuiltinDispatchInfoBuilder;
 class FailMemoryManager;
 class OSTime;
 class SubDevice;
diff --git a/shared/source/aub/aub_helper.h b/shared/source/aub/aub_helper.h
index 16d84621ea..d63592ad72 100644
--- a/shared/source/aub/aub_helper.h
+++ b/shared/source/aub/aub_helper.h
@@ -7,7 +7,7 @@
 
 #pragma once
 #include "shared/source/helpers/non_copyable_or_moveable.h"
-#include "shared/source/memory_manager/graphics_allocation.h"
+#include "shared/source/memory_manager/allocation_type.h"
 
 #include "aubstream/aubstream.h"
 
diff --git a/shared/source/command_stream/command_stream_receiver_simulated_hw.h b/shared/source/command_stream/command_stream_receiver_simulated_hw.h
index 76049e6aea..4d3a74db0b 100644
--- a/shared/source/command_stream/command_stream_receiver_simulated_hw.h
+++ b/shared/source/command_stream/command_stream_receiver_simulated_hw.h
@@ -11,7 +11,6 @@
 #include "shared/source/gmm_helper/cache_settings_helper.h"
 #include "shared/source/gmm_helper/gmm.h"
 #include "shared/source/helpers/gfx_core_helper.h"
-#include "shared/source/helpers/hardware_context_controller.h"
 #include "shared/source/memory_manager/physical_address_allocator.h"
 #include "shared/source/os_interface/os_context.h"
 
diff --git a/shared/source/compiler_interface/linker.cpp b/shared/source/compiler_interface/linker.cpp
index 8ed6eb5c76..ea846a38b1 100644
--- a/shared/source/compiler_interface/linker.cpp
+++ b/shared/source/compiler_interface/linker.cpp
@@ -12,18 +12,13 @@
 #include "shared/source/device/device.h"
 #include "shared/source/device_binary_format/zebin/zebin_decoder.h"
 #include "shared/source/device_binary_format/zebin/zebin_elf.h"
-#include "shared/source/helpers/blit_commands_helper.h"
 #include "shared/source/helpers/debug_helpers.h"
 #include "shared/source/helpers/gfx_core_helper.h"
+#include "shared/source/helpers/patch_store_operation.h"
 #include "shared/source/helpers/ptr_math.h"
-#include "shared/source/helpers/string.h"
 #include "shared/source/kernel/implicit_args_helper.h"
 #include "shared/source/kernel/kernel_descriptor.h"
-#include "shared/source/memory_manager/graphics_allocation.h"
 #include "shared/source/memory_manager/memory_manager.h"
-#include "shared/source/program/program_info.h"
-#include "shared/source/program/program_initialization.h"
-#include "shared/source/release_helper/release_helper.h"
 
 #include "RelocationInfo.h"
 
diff --git a/shared/source/helpers/CMakeLists.txt b/shared/source/helpers/CMakeLists.txt
index 4fe0a1ef79..7379b07ecc 100644
--- a/shared/source/helpers/CMakeLists.txt
+++ b/shared/source/helpers/CMakeLists.txt
@@ -120,6 +120,7 @@ set(NEO_CORE_HELPERS
     ${CMAKE_CURRENT_SOURCE_DIR}/neo_driver_version.h
     ${CMAKE_CURRENT_SOURCE_DIR}/non_copyable_or_moveable.h
     ${CMAKE_CURRENT_SOURCE_DIR}/options.h
+    ${CMAKE_CURRENT_SOURCE_DIR}/patch_store_operation.h
     ${CMAKE_CURRENT_SOURCE_DIR}/path.h
     ${CMAKE_CURRENT_SOURCE_DIR}/pause_on_gpu_properties.h
     ${CMAKE_CURRENT_SOURCE_DIR}/per_thread_data.h
diff --git a/shared/source/helpers/patch_store_operation.h b/shared/source/helpers/patch_store_operation.h
new file mode 100644
index 0000000000..769255f830
--- /dev/null
+++ b/shared/source/helpers/patch_store_operation.h
@@ -0,0 +1,33 @@
+/*
+ * Copyright (C) 2025 Intel Corporation
+ *
+ * SPDX-License-Identifier: MIT
+ *
+ */
+
+#pragma once
+#include "shared/source/helpers/aligned_memory.h"
+#include "shared/source/helpers/debug_helpers.h"
+
+struct PatchStoreOperation {
+    template <typename T>
+    void operator()(T *memory, T value) {
+        *memory = value;
+    }
+};
+
+inline void patchWithRequiredSize(void *memoryToBePatched, uint32_t patchSize, uint64_t patchValue) {
+    if (patchSize == sizeof(uint64_t)) {
+        if (isAligned<sizeof(uint64_t)>(memoryToBePatched)) {
+            uint64_t *curbeAddress = reinterpret_cast<uint64_t *>(memoryToBePatched);
+            PatchStoreOperation{}(curbeAddress, patchValue);
+        } else {
+            memcpy_s(memoryToBePatched, patchSize, &patchValue, sizeof(patchValue));
+        }
+    } else if (patchSize == sizeof(uint32_t)) {
+        uint32_t *curbeAddress = reinterpret_cast<uint32_t *>(memoryToBePatched);
+        PatchStoreOperation{}(curbeAddress, static_cast<uint32_t>(patchValue));
+    } else {
+        UNRECOVERABLE_IF(patchSize != 0);
+    }
+}
\ No newline at end of file
diff --git a/shared/source/helpers/ptr_math.h b/shared/source/helpers/ptr_math.h
index 31c2e0c20e..8a52bfe64d 100644
--- a/shared/source/helpers/ptr_math.h
+++ b/shared/source/helpers/ptr_math.h
@@ -6,9 +6,6 @@
  */
 
 #pragma once
-#include "shared/source/helpers/aligned_memory.h"
-#include "shared/source/helpers/debug_helpers.h"
-
 #include <cstddef>
 #include <cstdint>
 #include <limits>
@@ -60,29 +57,6 @@ inline void *addrToPtr(IntegerAddressType addr) {
     return ptrReturn;
 }
 
-struct PatchStoreOperation {
-    template <typename T>
-    void operator()(T *memory, T value) {
-        *memory = value;
-    }
-};
-
-inline void patchWithRequiredSize(void *memoryToBePatched, uint32_t patchSize, uint64_t patchValue) {
-    if (patchSize == sizeof(uint64_t)) {
-        if (isAligned<sizeof(uint64_t)>(memoryToBePatched)) {
-            uint64_t *curbeAddress = reinterpret_cast<uint64_t *>(memoryToBePatched);
-            PatchStoreOperation{}(curbeAddress, patchValue);
-        } else {
-            memcpy_s(memoryToBePatched, patchSize, &patchValue, sizeof(patchValue));
-        }
-    } else if (patchSize == sizeof(uint32_t)) {
-        uint32_t *curbeAddress = reinterpret_cast<uint32_t *>(memoryToBePatched);
-        PatchStoreOperation{}(curbeAddress, static_cast<uint32_t>(patchValue));
-    } else {
-        UNRECOVERABLE_IF(patchSize != 0);
-    }
-}
-
 inline uint64_t castToUint64(const void *address) {
     return static_cast<uint64_t>(reinterpret_cast<uintptr_t>(const_cast<void *>(address)));
 }
diff --git a/shared/test/unit_test/helpers/ptr_math_tests.cpp b/shared/test/unit_test/helpers/ptr_math_tests.cpp
index 82a5299f5a..e94bc80745 100644
--- a/shared/test/unit_test/helpers/ptr_math_tests.cpp
+++ b/shared/test/unit_test/helpers/ptr_math_tests.cpp
@@ -5,6 +5,7 @@
  *
  */
 
+#include "shared/source/helpers/patch_store_operation.h"
 #include "shared/source/helpers/ptr_math.h"
 
 #include "gtest/gtest.h"