diff --git a/level_zero/core/source/printf_handler/printf_handler.cpp b/level_zero/core/source/printf_handler/printf_handler.cpp
index 4b42140a04..ee87a3788b 100644
--- a/level_zero/core/source/printf_handler/printf_handler.cpp
+++ b/level_zero/core/source/printf_handler/printf_handler.cpp
@@ -8,6 +8,7 @@
 #include "level_zero/core/source/printf_handler/printf_handler.h"
 
 #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/engine_node_helper.h"
 #include "shared/source/kernel/kernel_descriptor.h"
diff --git a/level_zero/tools/source/debug/linux/debug_session.h b/level_zero/tools/source/debug/linux/debug_session.h
index 7797a10677..07da116b05 100644
--- a/level_zero/tools/source/debug/linux/debug_session.h
+++ b/level_zero/tools/source/debug/linux/debug_session.h
@@ -7,6 +7,9 @@
 
 #pragma once
 
+#include "shared/source/device/device.h"
+#include "shared/source/helpers/device_bitfield.h"
+#include "shared/source/memory_manager/definitions/engine_limits.h"
 #include "shared/source/os_interface/linux/sys_calls.h"
 
 #include "level_zero/core/source/device/device.h"
diff --git a/opencl/test/unit_test/windows/main_windows_dll.cpp b/opencl/test/unit_test/windows/main_windows_dll.cpp
index 2f94253e6c..5e55968a36 100644
--- a/opencl/test/unit_test/windows/main_windows_dll.cpp
+++ b/opencl/test/unit_test/windows/main_windows_dll.cpp
@@ -6,15 +6,13 @@
  */
 
 #include "shared/source/execution_environment/root_device_environment.h"
-#include "shared/source/helpers/hw_info.h"
 #include "shared/source/indirect_heap/heap_size.h"
 #include "shared/source/os_interface/os_interface.h"
 #include "shared/source/os_interface/windows/wddm/wddm.h"
-#include "shared/test/common/helpers/debug_manager_state_restore.h"
+#include "shared/source/utilities/buffer_pool_allocator.h"
 #include "shared/test/common/mocks/mock_execution_environment.h"
-#include "shared/test/common/test_macros/hw_test.h"
 
-#include <typeinfo>
+#include "gtest/gtest.h"
 
 using namespace NEO;
 
diff --git a/shared/source/command_stream/aub_command_stream_receiver_hw_base.inl b/shared/source/command_stream/aub_command_stream_receiver_hw_base.inl
index 8cffc50abb..e10812fb8d 100644
--- a/shared/source/command_stream/aub_command_stream_receiver_hw_base.inl
+++ b/shared/source/command_stream/aub_command_stream_receiver_hw_base.inl
@@ -10,37 +10,37 @@
 #include "shared/source/aub/aub_subcapture.h"
 #include "shared/source/aub_mem_dump/aub_alloc_dump.h"
 #include "shared/source/aub_mem_dump/aub_alloc_dump.inl"
-#include "shared/source/aub_mem_dump/page_table_entry_bits.h"
 #include "shared/source/command_stream/aub_command_stream_receiver_hw.h"
 #include "shared/source/command_stream/command_stream_receiver.h"
 #include "shared/source/command_stream/submission_status.h"
 #include "shared/source/command_stream/submissions_aggregator.h"
+#include "shared/source/command_stream/task_count_helper.h"
 #include "shared/source/command_stream/wait_status.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/helpers/aligned_memory.h"
 #include "shared/source/helpers/api_specific_config.h"
 #include "shared/source/helpers/constants.h"
 #include "shared/source/helpers/debug_helpers.h"
 #include "shared/source/helpers/engine_node_helper.h"
 #include "shared/source/helpers/flat_batch_buffer_helper.h"
 #include "shared/source/helpers/hash.h"
-#include "shared/source/helpers/hw_info.h"
+#include "shared/source/helpers/kmd_notify_properties.h"
 #include "shared/source/helpers/neo_driver_version.h"
 #include "shared/source/helpers/ptr_math.h"
-#include "shared/source/helpers/string.h"
 #include "shared/source/helpers/string_helpers.h"
 #include "shared/source/memory_manager/graphics_allocation.h"
-#include "shared/source/memory_manager/memory_banks.h"
 #include "shared/source/memory_manager/memory_manager.h"
+#include "shared/source/memory_manager/memory_operations_handler.h"
 #include "shared/source/memory_manager/page_table.h"
-#include "shared/source/os_interface/aub_memory_operations_handler.h"
-#include "shared/source/os_interface/product_helper.h"
+#include "shared/source/utilities/shared_pool_allocation.h"
 
 #include "aubstream/aubstream.h"
 
-#include <cstring>
+#include <cstdint>
+#include <limits>
+#include <type_traits>
+#include <utility>
 
 namespace NEO {
 
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 7b7cc639dd..b25fb8fe25 100644
--- a/shared/source/command_stream/tbx_command_stream_receiver_hw.inl
+++ b/shared/source/command_stream/tbx_command_stream_receiver_hw.inl
@@ -9,31 +9,35 @@
 #include "shared/source/aub/aub_helper.h"
 #include "shared/source/aub_mem_dump/aub_alloc_dump.h"
 #include "shared/source/aub_mem_dump/aub_alloc_dump.inl"
-#include "shared/source/aub_mem_dump/page_table_entry_bits.h"
 #include "shared/source/command_stream/aub_command_stream_receiver.h"
 #include "shared/source/command_stream/command_stream_receiver_with_aub_dump.h"
 #include "shared/source/command_stream/submission_status.h"
 #include "shared/source/command_stream/submissions_aggregator.h"
+#include "shared/source/command_stream/task_count_helper.h"
 #include "shared/source/command_stream/tbx_command_stream_receiver_hw.h"
+#include "shared/source/command_stream/wait_status.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/helpers/aligned_memory.h"
 #include "shared/source/helpers/api_specific_config.h"
 #include "shared/source/helpers/constants.h"
 #include "shared/source/helpers/debug_helpers.h"
 #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/kmd_notify_properties.h"
 #include "shared/source/helpers/ptr_math.h"
 #include "shared/source/memory_manager/allocation_type.h"
 #include "shared/source/memory_manager/graphics_allocation.h"
 #include "shared/source/memory_manager/memory_manager.h"
-#include "shared/source/os_interface/aub_memory_operations_handler.h"
-#include "shared/source/os_interface/product_helper.h"
-#include "shared/source/page_fault_manager/tbx_page_fault_manager.h"
+#include "shared/source/memory_manager/memory_operations_handler.h"
+#include "shared/source/page_fault_manager/cpu_page_fault_manager.h"
+#include "shared/source/utilities/shared_pool_allocation.h"
 
+#include <cstdarg>
+#include <cstdint>
 #include <cstring>
+#include <limits>
+#include <type_traits>
 
 namespace NEO {
 
diff --git a/shared/source/device/CMakeLists.txt b/shared/source/device/CMakeLists.txt
index 026a65765b..b372337b97 100644
--- a/shared/source/device/CMakeLists.txt
+++ b/shared/source/device/CMakeLists.txt
@@ -1,5 +1,5 @@
 #
-# Copyright (C) 2020-2022 Intel Corporation
+# Copyright (C) 2020-2025 Intel Corporation
 #
 # SPDX-License-Identifier: MIT
 #
@@ -14,6 +14,7 @@ set(NEO_CORE_DEVICE
     ${CMAKE_CURRENT_SOURCE_DIR}/root_device.h
     ${CMAKE_CURRENT_SOURCE_DIR}/sub_device.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/sub_device.h
+    ${CMAKE_CURRENT_SOURCE_DIR}/sub_device_ids_vec.h
     ${CMAKE_CURRENT_SOURCE_DIR}/device_get_device_name.cpp
 )
 if(WIN32)
diff --git a/shared/source/device/sub_device.h b/shared/source/device/sub_device.h
index c94d252032..184b104c23 100644
--- a/shared/source/device/sub_device.h
+++ b/shared/source/device/sub_device.h
@@ -7,12 +7,11 @@
 
 #pragma once
 #include "shared/source/device/device.h"
+#include "shared/source/device/sub_device_ids_vec.h"
 
 namespace NEO {
-
-using SubDeviceIdsVec = StackVec<uint32_t, 4>;
-
 class RootDevice;
+
 class SubDevice : public Device {
   public:
     SubDevice(ExecutionEnvironment *executionEnvironment, uint32_t subDeviceIndex, Device &rootDevice);
diff --git a/shared/source/device/sub_device_ids_vec.h b/shared/source/device/sub_device_ids_vec.h
new file mode 100644
index 0000000000..052466a41d
--- /dev/null
+++ b/shared/source/device/sub_device_ids_vec.h
@@ -0,0 +1,17 @@
+/*
+ * Copyright (C) 2025 Intel Corporation
+ *
+ * SPDX-License-Identifier: MIT
+ *
+ */
+
+#pragma once
+#include "shared/source/utilities/stackvec.h"
+
+#include <cstdint>
+
+namespace NEO {
+
+using SubDeviceIdsVec = StackVec<uint32_t, 4>;
+
+} // namespace NEO
\ No newline at end of file
diff --git a/shared/source/memory_manager/memory_manager.h b/shared/source/memory_manager/memory_manager.h
index f26bae2674..795773dcd1 100644
--- a/shared/source/memory_manager/memory_manager.h
+++ b/shared/source/memory_manager/memory_manager.h
@@ -6,25 +6,37 @@
  */
 
 #pragma once
-#include "shared/source/device/sub_device.h"
+#include "shared/source/command_stream/task_count_helper.h"
+#include "shared/source/device/sub_device_ids_vec.h"
 #include "shared/source/helpers/common_types.h"
 #include "shared/source/helpers/constants.h"
+#include "shared/source/helpers/device_bitfield.h"
 #include "shared/source/helpers/engine_control.h"
+#include "shared/source/helpers/engine_node_helper.h"
 #include "shared/source/helpers/heap_assigner.h"
 #include "shared/source/memory_manager/alignment_selector.h"
+#include "shared/source/memory_manager/definitions/storage_info.h"
 #include "shared/source/memory_manager/graphics_allocation.h"
+#include "shared/source/memory_manager/host_ptr_defines.h"
 #include "shared/source/memory_manager/memadvise_flags.h"
 #include "shared/source/memory_manager/unified_memory_reuse.h"
 #include "shared/source/os_interface/os_memory.h"
+#include "shared/source/os_interface/product_helper.h"
 #include "shared/source/utilities/stackvec.h"
 
 #include "memory_properties_flags.h"
 
+#include <atomic>
 #include <cstdint>
+#include <functional>
+#include <limits>
 #include <map>
+#include <memory>
 #include <mutex>
 #include <optional>
+#include <string>
 #include <unordered_map>
+#include <utility>
 #include <vector>
 
 namespace NEO {
diff --git a/shared/source/os_interface/linux/drm_allocation.cpp b/shared/source/os_interface/linux/drm_allocation.cpp
index 2aa5bc74f6..4be36e86de 100644
--- a/shared/source/os_interface/linux/drm_allocation.cpp
+++ b/shared/source/os_interface/linux/drm_allocation.cpp
@@ -29,6 +29,26 @@
 
 namespace NEO {
 
+DrmAllocation::DrmAllocation(uint32_t rootDeviceIndex, size_t numGmms, AllocationType allocationType, BufferObject *bo, void *ptrIn, size_t sizeIn, osHandle sharedHandle, MemoryPool pool, uint64_t canonizedGpuAddress)
+    : GraphicsAllocation(rootDeviceIndex, numGmms, allocationType, ptrIn, sizeIn, sharedHandle, pool, MemoryManager::maxOsContextCount, canonizedGpuAddress) {
+    bufferObjects.push_back(bo);
+    resizeBufferObjects(EngineLimits::maxHandleCount);
+    handles.resize(EngineLimits::maxHandleCount, std::numeric_limits<uint64_t>::max());
+}
+
+DrmAllocation::DrmAllocation(uint32_t rootDeviceIndex, size_t numGmms, AllocationType allocationType, BufferObject *bo, void *ptrIn, uint64_t canonizedGpuAddress, size_t sizeIn, MemoryPool pool)
+    : GraphicsAllocation(rootDeviceIndex, numGmms, allocationType, ptrIn, canonizedGpuAddress, 0, sizeIn, pool, MemoryManager::maxOsContextCount) {
+    bufferObjects.push_back(bo);
+    resizeBufferObjects(EngineLimits::maxHandleCount);
+    handles.resize(EngineLimits::maxHandleCount, std::numeric_limits<uint64_t>::max());
+}
+
+DrmAllocation::DrmAllocation(uint32_t rootDeviceIndex, size_t numGmms, AllocationType allocationType, BufferObjects &bos, void *ptrIn, uint64_t canonizedGpuAddress, size_t sizeIn, MemoryPool pool)
+    : GraphicsAllocation(rootDeviceIndex, numGmms, allocationType, ptrIn, canonizedGpuAddress, 0, sizeIn, pool, MemoryManager::maxOsContextCount),
+      bufferObjects(bos) {
+    handles.resize(EngineLimits::maxHandleCount, std::numeric_limits<uint64_t>::max());
+}
+
 DrmAllocation::~DrmAllocation() {
     [[maybe_unused]] int retCode;
     for (auto &memory : this->memoryToUnmap) {
diff --git a/shared/source/os_interface/linux/drm_allocation.h b/shared/source/os_interface/linux/drm_allocation.h
index 6e0439ec84..0b7bd37efc 100644
--- a/shared/source/os_interface/linux/drm_allocation.h
+++ b/shared/source/os_interface/linux/drm_allocation.h
@@ -6,13 +6,15 @@
  */
 
 #pragma once
+#include "shared/source/device/sub_device_ids_vec.h"
 #include "shared/source/memory_manager/graphics_allocation.h"
 #include "shared/source/memory_manager/memadvise_flags.h"
-#include "shared/source/memory_manager/memory_manager.h"
 
 namespace NEO {
 class BufferObject;
+class MemoryManager;
 class OsContext;
+class ProductHelper;
 class Drm;
 class OsContextLinux;
 enum class CachePolicy : uint32_t;
@@ -36,25 +38,9 @@ class DrmAllocation : public GraphicsAllocation {
         MemoryUnmapFunction unmapFunction;
     };
 
-    DrmAllocation(uint32_t rootDeviceIndex, size_t numGmms, AllocationType allocationType, BufferObject *bo, void *ptrIn, size_t sizeIn, osHandle sharedHandle, MemoryPool pool, uint64_t canonizedGpuAddress)
-        : GraphicsAllocation(rootDeviceIndex, numGmms, allocationType, ptrIn, sizeIn, sharedHandle, pool, MemoryManager::maxOsContextCount, canonizedGpuAddress) {
-        bufferObjects.push_back(bo);
-        resizeBufferObjects(EngineLimits::maxHandleCount);
-        handles.resize(EngineLimits::maxHandleCount, std::numeric_limits<uint64_t>::max());
-    }
-
-    DrmAllocation(uint32_t rootDeviceIndex, size_t numGmms, AllocationType allocationType, BufferObject *bo, void *ptrIn, uint64_t canonizedGpuAddress, size_t sizeIn, MemoryPool pool)
-        : GraphicsAllocation(rootDeviceIndex, numGmms, allocationType, ptrIn, canonizedGpuAddress, 0, sizeIn, pool, MemoryManager::maxOsContextCount) {
-        bufferObjects.push_back(bo);
-        resizeBufferObjects(EngineLimits::maxHandleCount);
-        handles.resize(EngineLimits::maxHandleCount, std::numeric_limits<uint64_t>::max());
-    }
-
-    DrmAllocation(uint32_t rootDeviceIndex, size_t numGmms, AllocationType allocationType, BufferObjects &bos, void *ptrIn, uint64_t canonizedGpuAddress, size_t sizeIn, MemoryPool pool)
-        : GraphicsAllocation(rootDeviceIndex, numGmms, allocationType, ptrIn, canonizedGpuAddress, 0, sizeIn, pool, MemoryManager::maxOsContextCount),
-          bufferObjects(bos) {
-        handles.resize(EngineLimits::maxHandleCount, std::numeric_limits<uint64_t>::max());
-    }
+    DrmAllocation(uint32_t rootDeviceIndex, size_t numGmms, AllocationType allocationType, BufferObject *bo, void *ptrIn, size_t sizeIn, osHandle sharedHandle, MemoryPool pool, uint64_t canonizedGpuAddress);
+    DrmAllocation(uint32_t rootDeviceIndex, size_t numGmms, AllocationType allocationType, BufferObject *bo, void *ptrIn, uint64_t canonizedGpuAddress, size_t sizeIn, MemoryPool pool);
+    DrmAllocation(uint32_t rootDeviceIndex, size_t numGmms, AllocationType allocationType, BufferObjects &bos, void *ptrIn, uint64_t canonizedGpuAddress, size_t sizeIn, MemoryPool pool);
 
     ~DrmAllocation() override;
 
diff --git a/shared/source/os_interface/linux/ioctl_helper_i915.cpp b/shared/source/os_interface/linux/ioctl_helper_i915.cpp
index 9000076961..1033c4a947 100644
--- a/shared/source/os_interface/linux/ioctl_helper_i915.cpp
+++ b/shared/source/os_interface/linux/ioctl_helper_i915.cpp
@@ -13,6 +13,7 @@
 #include "shared/source/helpers/hw_info.h"
 #include "shared/source/helpers/ptr_math.h"
 #include "shared/source/helpers/register_offsets.h"
+#include "shared/source/memory_manager/memory_manager.h"
 #include "shared/source/os_interface/linux/drm_neo.h"
 #include "shared/source/os_interface/linux/drm_wrappers.h"
 #include "shared/source/os_interface/linux/engine_info.h"
diff --git a/shared/source/os_interface/linux/xe/ioctl_helper_xe.cpp b/shared/source/os_interface/linux/xe/ioctl_helper_xe.cpp
index b3d6812652..2b8d3e188f 100644
--- a/shared/source/os_interface/linux/xe/ioctl_helper_xe.cpp
+++ b/shared/source/os_interface/linux/xe/ioctl_helper_xe.cpp
@@ -7,7 +7,6 @@
 
 #include "shared/source/os_interface/linux/xe/ioctl_helper_xe.h"
 
-#include "shared/source/debugger/debugger.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"
@@ -16,16 +15,13 @@
 #include "shared/source/helpers/basic_math.h"
 #include "shared/source/helpers/common_types.h"
 #include "shared/source/helpers/constants.h"
-#include "shared/source/helpers/engine_control.h"
-#include "shared/source/helpers/gfx_core_helper.h"
 #include "shared/source/helpers/hw_info.h"
 #include "shared/source/helpers/ptr_math.h"
-#include "shared/source/helpers/string.h"
 #include "shared/source/helpers/topology.h"
+#include "shared/source/memory_manager/memory_manager.h"
 #include "shared/source/os_interface/linux/drm_buffer_object.h"
 #include "shared/source/os_interface/linux/drm_neo.h"
 #include "shared/source/os_interface/linux/engine_info.h"
-#include "shared/source/os_interface/linux/file_descriptor.h"
 #include "shared/source/os_interface/linux/memory_info.h"
 #include "shared/source/os_interface/linux/os_context_linux.h"
 #include "shared/source/os_interface/linux/sys_calls.h"
@@ -37,6 +33,7 @@
 #include <iostream>
 #include <limits>
 #include <sstream>
+#include <sys/mman.h>
 
 #define STRINGIFY_ME(X) return #X
 #define RETURN_ME(X) return X
diff --git a/shared/test/common/mocks/mock_l0_debugger.h b/shared/test/common/mocks/mock_l0_debugger.h
index 609647ec1d..7ba7a9f788 100644
--- a/shared/test/common/mocks/mock_l0_debugger.h
+++ b/shared/test/common/mocks/mock_l0_debugger.h
@@ -7,6 +7,7 @@
 
 #pragma once
 #include "shared/source/debugger/debugger_l0.h"
+#include "shared/source/device/device.h"
 #include "shared/source/kernel/debug_data.h"
 
 extern NEO::DebugerL0CreateFn mockDebuggerL0HwFactory[];