diff --git a/level_zero/cmake/l0_tests.cmake b/level_zero/cmake/l0_tests.cmake
index 0f8d171d17..3eed2cc9d5 100644
--- a/level_zero/cmake/l0_tests.cmake
+++ b/level_zero/cmake/l0_tests.cmake
@@ -75,7 +75,7 @@ add_library(compute_runtime_mockable_extra
             ${NEO_SHARED_TEST_DIRECTORY}/common/mocks/mock_sip.cpp
             ${NEO_SOURCE_DIR}/opencl/test/unit_test/aub_stream_mocks/aub_stream_interface_mock.cpp
             ${NEO_SOURCE_DIR}/opencl/test/unit_test/abort.cpp
-            ${NEO_SOURCE_DIR}/opencl/test/unit_test/helpers/debug_helpers.cpp
+            ${NEO_SHARED_TEST_DIRECTORY}/unit_test/helpers/debug_helpers.cpp
             ${NEO_SOURCE_DIR}/opencl/test/unit_test/libult/os_interface.cpp
             ${NEO_SOURCE_DIR}/opencl/test/unit_test/libult/source_level_debugger_ult.cpp
             ${NEO_SOURCE_DIR}/opencl/test/unit_test/libult/source_level_debugger_library.cpp
@@ -83,7 +83,7 @@ add_library(compute_runtime_mockable_extra
             ${NEO_SOURCE_DIR}/opencl/test/unit_test/mocks/mock_compilers.cpp
             ${NEO_SOURCE_DIR}/opencl/test/unit_test/mocks/mock_gmm_page_table_mngr.cpp
             ${NEO_SOURCE_DIR}/opencl/test/unit_test/libult/create_tbx_sockets.cpp
-            ${NEO_SOURCE_DIR}/opencl/test/unit_test/mocks/mock_deferred_deleter.cpp
+            ${NEO_SHARED_TEST_DIRECTORY}/common/mocks/mock_deferred_deleter.cpp
             ${NEO_SOURCE_DIR}/opencl/test/unit_test/mocks${BRANCH_SUFIX_DIR}/mock_gmm_client_context.cpp
             ${NEO_SOURCE_DIR}/opencl/test/unit_test/mocks/mock_gmm_client_context_base.cpp
             ${NEO_SOURCE_DIR}/opencl/test/unit_test/mocks/mock_gmm_resource_info.cpp
diff --git a/opencl/source/command_stream/aub_command_stream_receiver_hw.h b/opencl/source/command_stream/aub_command_stream_receiver_hw.h
index 019dc5c196..cf13b99121 100644
--- a/opencl/source/command_stream/aub_command_stream_receiver_hw.h
+++ b/opencl/source/command_stream/aub_command_stream_receiver_hw.h
@@ -9,11 +9,11 @@
 #include "shared/source/aub/aub_center.h"
 #include "shared/source/helpers/array_count.h"
 #include "shared/source/memory_manager/os_agnostic_memory_manager.h"
+#include "shared/source/memory_manager/page_table.h"
 #include "shared/source/memory_manager/physical_address_allocator.h"
 #include "shared/source/utilities/spinlock.h"
 
 #include "opencl/source/command_stream/aub_command_stream_receiver.h"
-#include "opencl/source/memory_manager/page_table.h"
 
 #include "aub_mapper.h"
 #include "command_stream_receiver_simulated_hw.h"
diff --git a/opencl/source/command_stream/tbx_command_stream_receiver_hw.h b/opencl/source/command_stream/tbx_command_stream_receiver_hw.h
index cfeca93512..71c528d68d 100644
--- a/opencl/source/command_stream/tbx_command_stream_receiver_hw.h
+++ b/opencl/source/command_stream/tbx_command_stream_receiver_hw.h
@@ -8,9 +8,9 @@
 #pragma once
 #include "shared/source/memory_manager/address_mapper.h"
 #include "shared/source/memory_manager/os_agnostic_memory_manager.h"
+#include "shared/source/memory_manager/page_table.h"
 
 #include "opencl/source/command_stream/tbx_command_stream_receiver.h"
-#include "opencl/source/memory_manager/page_table.h"
 
 #include "aub_mapper.h"
 #include "command_stream_receiver_simulated_hw.h"
diff --git a/opencl/source/memory_manager/CMakeLists.txt b/opencl/source/memory_manager/CMakeLists.txt
index e47e6c2b21..75ece7651e 100644
--- a/opencl/source/memory_manager/CMakeLists.txt
+++ b/opencl/source/memory_manager/CMakeLists.txt
@@ -9,9 +9,6 @@ set(RUNTIME_SRCS_MEMORY_MANAGER
     ${CMAKE_CURRENT_SOURCE_DIR}${BRANCH_DIR_SUFFIX}/compression_selector_ocl.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/cpu_page_fault_manager_memory_sync.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/mem_obj_surface.h
-    ${CMAKE_CURRENT_SOURCE_DIR}/page_table.cpp
-    ${CMAKE_CURRENT_SOURCE_DIR}/page_table.h
-    ${CMAKE_CURRENT_SOURCE_DIR}/page_table.inl
 )
 
 target_sources(${NEO_STATIC_LIB_NAME} PRIVATE ${RUNTIME_SRCS_MEMORY_MANAGER})
diff --git a/opencl/test/unit_test/aub_mem_dump/CMakeLists.txt b/opencl/test/unit_test/aub_mem_dump/CMakeLists.txt
index 52258b80f7..cf40e0fa78 100644
--- a/opencl/test/unit_test/aub_mem_dump/CMakeLists.txt
+++ b/opencl/test/unit_test/aub_mem_dump/CMakeLists.txt
@@ -1,5 +1,5 @@
 #
-# Copyright (C) 2018-2020 Intel Corporation
+# Copyright (C) 2018-2021 Intel Corporation
 #
 # SPDX-License-Identifier: MIT
 #
@@ -7,6 +7,5 @@
 set(IGDRCL_SRCS_aub_mem_dump_tests
     ${CMAKE_CURRENT_SOURCE_DIR}/CMakeLists.txt
     ${CMAKE_CURRENT_SOURCE_DIR}/aub_alloc_dump_tests.cpp
-    ${CMAKE_CURRENT_SOURCE_DIR}/lrca_helper_tests.cpp
 )
 target_sources(igdrcl_tests PRIVATE ${IGDRCL_SRCS_aub_mem_dump_tests})
diff --git a/opencl/test/unit_test/command_queue/CMakeLists.txt b/opencl/test/unit_test/command_queue/CMakeLists.txt
index b5aab86fbc..d508619953 100644
--- a/opencl/test/unit_test/command_queue/CMakeLists.txt
+++ b/opencl/test/unit_test/command_queue/CMakeLists.txt
@@ -70,14 +70,12 @@ set(IGDRCL_SRCS_tests_command_queue
     ${CMAKE_CURRENT_SOURCE_DIR}/enqueue_write_image_fixture.h
     ${CMAKE_CURRENT_SOURCE_DIR}/enqueue_write_image_tests.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/finish_tests.cpp
-    ${CMAKE_CURRENT_SOURCE_DIR}/flattened_id_tests.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/flush_tests.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/get_command_queue_info_tests.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/get_size_required_buffer_tests.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/get_size_required_image_tests.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/get_size_required_tests.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/ioq_task_tests.cpp
-    ${CMAKE_CURRENT_SOURCE_DIR}/local_id_tests.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/local_work_size_tests.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/multi_dispatch_info_tests.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/multiple_map_buffer_tests.cpp
diff --git a/opencl/test/unit_test/context/context_tests.cpp b/opencl/test/unit_test/context/context_tests.cpp
index f81772fc12..8122a02ed6 100644
--- a/opencl/test/unit_test/context/context_tests.cpp
+++ b/opencl/test/unit_test/context/context_tests.cpp
@@ -8,6 +8,7 @@
 #include "shared/source/device/device.h"
 #include "shared/test/common/helpers/debug_manager_state_restore.h"
 #include "shared/test/common/helpers/variable_backup.h"
+#include "shared/test/common/mocks/mock_deferred_deleter.h"
 #include "shared/test/common/mocks/mock_device.h"
 
 #include "opencl/source/command_queue/command_queue.h"
@@ -18,7 +19,6 @@
 #include "opencl/test/unit_test/mocks/mock_cl_device.h"
 #include "opencl/test/unit_test/mocks/mock_command_queue.h"
 #include "opencl/test/unit_test/mocks/mock_context.h"
-#include "opencl/test/unit_test/mocks/mock_deferred_deleter.h"
 #include "opencl/test/unit_test/mocks/mock_memory_manager.h"
 #include "opencl/test/unit_test/mocks/mock_platform.h"
 #include "opencl/test/unit_test/test_macros/test_checks_ocl.h"
diff --git a/opencl/test/unit_test/fixtures/CMakeLists.txt b/opencl/test/unit_test/fixtures/CMakeLists.txt
index 46116449d3..0cb4992013 100644
--- a/opencl/test/unit_test/fixtures/CMakeLists.txt
+++ b/opencl/test/unit_test/fixtures/CMakeLists.txt
@@ -47,7 +47,6 @@ set(IGDRCL_SRCS_tests_fixtures
     ${CMAKE_CURRENT_SOURCE_DIR}/scenario_test_fixture.h
     ${CMAKE_CURRENT_SOURCE_DIR}/simple_arg_fixture.h
     ${CMAKE_CURRENT_SOURCE_DIR}/simple_arg_kernel_fixture.h
-    ${CMAKE_CURRENT_SOURCE_DIR}/templated_fixture_tests.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/two_walker_fixture.h
     ${CMAKE_CURRENT_SOURCE_DIR}/ult_command_stream_receiver_fixture.h
 )
diff --git a/opencl/test/unit_test/gen11/hw_helper_tests_gen11.cpp b/opencl/test/unit_test/gen11/hw_helper_tests_gen11.cpp
index 04323c3c04..6b72d8a2a1 100644
--- a/opencl/test/unit_test/gen11/hw_helper_tests_gen11.cpp
+++ b/opencl/test/unit_test/gen11/hw_helper_tests_gen11.cpp
@@ -6,9 +6,9 @@
  */
 
 #include "shared/test/common/cmd_parse/gen_cmd_parse.h"
+#include "shared/test/unit_test/helpers/get_gpgpu_engines_tests.inl"
 
 #include "opencl/source/helpers/cl_hw_helper.h"
-#include "opencl/test/unit_test/helpers/get_gpgpu_engines_tests.inl"
 #include "opencl/test/unit_test/helpers/hw_helper_tests.h"
 #include "opencl/test/unit_test/mocks/mock_cl_hw_helper.h"
 
diff --git a/opencl/test/unit_test/gen8/hw_helper_tests_gen8.cpp b/opencl/test/unit_test/gen8/hw_helper_tests_gen8.cpp
index 2b67d2f7f5..6285d1ba75 100644
--- a/opencl/test/unit_test/gen8/hw_helper_tests_gen8.cpp
+++ b/opencl/test/unit_test/gen8/hw_helper_tests_gen8.cpp
@@ -7,10 +7,10 @@
 
 #include "shared/source/helpers/constants.h"
 #include "shared/test/common/cmd_parse/gen_cmd_parse.h"
+#include "shared/test/unit_test/helpers/get_gpgpu_engines_tests.inl"
 
 #include "opencl/source/helpers/cl_hw_helper.h"
 #include "opencl/source/helpers/hardware_commands_helper.h"
-#include "opencl/test/unit_test/helpers/get_gpgpu_engines_tests.inl"
 #include "opencl/test/unit_test/helpers/hw_helper_tests.h"
 #include "opencl/test/unit_test/mocks/mock_cl_hw_helper.h"
 
diff --git a/opencl/test/unit_test/gen9/hw_helper_tests_gen9.cpp b/opencl/test/unit_test/gen9/hw_helper_tests_gen9.cpp
index 9c3fea4256..34d183cb47 100644
--- a/opencl/test/unit_test/gen9/hw_helper_tests_gen9.cpp
+++ b/opencl/test/unit_test/gen9/hw_helper_tests_gen9.cpp
@@ -6,9 +6,9 @@
  */
 
 #include "shared/test/common/cmd_parse/gen_cmd_parse.h"
+#include "shared/test/unit_test/helpers/get_gpgpu_engines_tests.inl"
 
 #include "opencl/source/helpers/cl_hw_helper.h"
-#include "opencl/test/unit_test/helpers/get_gpgpu_engines_tests.inl"
 #include "opencl/test/unit_test/helpers/hw_helper_tests.h"
 #include "opencl/test/unit_test/mocks/mock_cl_hw_helper.h"
 
diff --git a/opencl/test/unit_test/helpers/CMakeLists.txt b/opencl/test/unit_test/helpers/CMakeLists.txt
index 47331c7c82..05631533f5 100644
--- a/opencl/test/unit_test/helpers/CMakeLists.txt
+++ b/opencl/test/unit_test/helpers/CMakeLists.txt
@@ -6,22 +6,12 @@
 
 set(IGDRCL_SRCS_tests_helpers
     ${CMAKE_CURRENT_SOURCE_DIR}/CMakeLists.txt
-    ${CMAKE_CURRENT_SOURCE_DIR}/array_count_tests.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/base_object_tests.cpp
-    ${CMAKE_CURRENT_SOURCE_DIR}/basic_math_tests.cpp
-    ${CMAKE_CURRENT_SOURCE_DIR}/bit_helpers_tests.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/cl_helper_tests.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/cmd_buffer_validator.h
     ${CMAKE_CURRENT_SOURCE_DIR}/cmd_buffer_validator_tests.cpp
-    ${CMAKE_CURRENT_SOURCE_DIR}/debug_helpers_tests.cpp
-    ${CMAKE_CURRENT_SOURCE_DIR}/deferred_deleter_helpers_tests.cpp
-    ${CMAKE_CURRENT_SOURCE_DIR}/dirty_state_helpers_tests.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/dispatch_info_builder_tests.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/dispatch_info_tests.cpp
-    ${CMAKE_CURRENT_SOURCE_DIR}/extendable_enum_tests.cpp
-    ${CMAKE_CURRENT_SOURCE_DIR}/flush_stamp_tests.cpp
-    ${CMAKE_CURRENT_SOURCE_DIR}/get_gpgpu_engines_tests.inl
-    ${CMAKE_CURRENT_SOURCE_DIR}/get_info_tests.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/get_info_status_mapper_tests.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/gtest_helpers.h
     ${CMAKE_CURRENT_SOURCE_DIR}/hardware_commands_helper_tests.cpp
@@ -32,21 +22,18 @@ set(IGDRCL_SRCS_tests_helpers
     ${CMAKE_CURRENT_SOURCE_DIR}/hw_helper_tests.h
     ${CMAKE_CURRENT_SOURCE_DIR}/kernel_filename_helper.h
     ${CMAKE_CURRENT_SOURCE_DIR}/kmd_notify_tests.cpp
-    ${CMAKE_CURRENT_SOURCE_DIR}/l3_range_tests.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/memory_management_tests.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/memory_properties_helpers_tests.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/mipmap_tests.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/per_thread_data_tests.cpp
-    ${CMAKE_CURRENT_SOURCE_DIR}/ptr_math_tests.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/queue_helpers_tests.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/raii_hw_helper.h
     ${CMAKE_CURRENT_SOURCE_DIR}/sampler_helpers_tests.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/task_information_tests.cpp
-    ${CMAKE_CURRENT_SOURCE_DIR}/test_debug_variables.inl
     ${CMAKE_CURRENT_SOURCE_DIR}/timestamp_packet_tests.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/transfer_properties_tests.cpp
-    ${CMAKE_CURRENT_SOURCE_DIR}/uint16_sse4_tests.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/ult_limits.h
+    ${CMAKE_CURRENT_SOURCE_DIR}/uint16_sse4_tests.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/validator_tests.cpp
     ${NEO_SHARED_TEST_DIRECTORY}/common/helpers/aligned_memory_tests.cpp
     ${NEO_SHARED_TEST_DIRECTORY}/common/helpers/debug_manager_state_restore.h
diff --git a/opencl/test/unit_test/libult/CMakeLists.txt b/opencl/test/unit_test/libult/CMakeLists.txt
index 2053061f2c..5ac29d6ac2 100644
--- a/opencl/test/unit_test/libult/CMakeLists.txt
+++ b/opencl/test/unit_test/libult/CMakeLists.txt
@@ -52,7 +52,7 @@ set(IGDRCL_SRCS_LIB_ULT
     ${NEO_SHARED_TEST_DIRECTORY}/unit_test/utilities/cpuintrinsics.cpp
     ${NEO_SOURCE_DIR}/opencl/source/compiler_interface/default_cache_config.cpp
     ${NEO_SOURCE_DIR}/opencl/test/unit_test/abort.cpp
-    ${NEO_SOURCE_DIR}/opencl/test/unit_test/helpers/debug_helpers.cpp
+    ${NEO_SHARED_TEST_DIRECTORY}/unit_test/helpers/debug_helpers.cpp
     ${NEO_SOURCE_DIR}/opencl/test/unit_test/helpers/execution_environment_helper.cpp
     ${NEO_SOURCE_DIR}/opencl/test/unit_test/helpers/execution_environment_helper.h
     ${NEO_SOURCE_DIR}/opencl/test/unit_test/libult/create_tbx_sockets.cpp
diff --git a/opencl/test/unit_test/mem_obj/mem_obj_tests.cpp b/opencl/test/unit_test/mem_obj/mem_obj_tests.cpp
index d02e245ce7..463050aec8 100644
--- a/opencl/test/unit_test/mem_obj/mem_obj_tests.cpp
+++ b/opencl/test/unit_test/mem_obj/mem_obj_tests.cpp
@@ -10,6 +10,7 @@
 #include "shared/source/gmm_helper/gmm.h"
 #include "shared/source/memory_manager/allocations_list.h"
 #include "shared/source/os_interface/os_context.h"
+#include "shared/test/common/mocks/mock_deferred_deleter.h"
 #include "shared/test/common/mocks/mock_device.h"
 #include "shared/test/common/mocks/mock_graphics_allocation.h"
 
@@ -22,7 +23,6 @@
 #include "opencl/test/unit_test/mocks/mock_allocation_properties.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_deferred_deleter.h"
 #include "opencl/test/unit_test/mocks/mock_memory_manager.h"
 #include "opencl/test/unit_test/mocks/mock_platform.h"
 
diff --git a/opencl/test/unit_test/memory_manager/CMakeLists.txt b/opencl/test/unit_test/memory_manager/CMakeLists.txt
index 1186bf8775..aba7fd7200 100644
--- a/opencl/test/unit_test/memory_manager/CMakeLists.txt
+++ b/opencl/test/unit_test/memory_manager/CMakeLists.txt
@@ -6,25 +6,15 @@
 
 set(IGDRCL_SRCS_tests_memory_manager
     ${CMAKE_CURRENT_SOURCE_DIR}/CMakeLists.txt
-    ${CMAKE_CURRENT_SOURCE_DIR}/address_mapper_tests.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/cpu_page_fault_manager_memory_sync_tests.cpp
-    ${CMAKE_CURRENT_SOURCE_DIR}/deferrable_allocation_deletion_tests.cpp
-    ${CMAKE_CURRENT_SOURCE_DIR}/deferred_deleter_mt_tests.cpp
-    ${CMAKE_CURRENT_SOURCE_DIR}/${BRANCH_DIR_SUFFIX}/gfx_partition_tests.cpp
-    ${CMAKE_CURRENT_SOURCE_DIR}/gfx_partition_tests.inl
-    ${CMAKE_CURRENT_SOURCE_DIR}/graphics_allocation_tests.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/host_ptr_manager_tests.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/internal_allocation_storage_tests.cpp
-    ${CMAKE_CURRENT_SOURCE_DIR}/local_memory_usage_tests.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/memory_manager_multi_device_tests.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/memory_manager_tests.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}${BRANCH_DIR_SUFFIX}/memory_manager_allocate_in_device_pool_tests.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/memory_manager_allocate_in_device_pool_tests.inl
     ${CMAKE_CURRENT_SOURCE_DIR}${BRANCH_DIR_SUFFIX}/memory_manager_allocate_in_preferred_pool_tests.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/memory_manager_allocate_in_preferred_pool_tests.inl
-    ${CMAKE_CURRENT_SOURCE_DIR}/memory_pool_tests.cpp
-    ${CMAKE_CURRENT_SOURCE_DIR}/page_table_tests.cpp
-    ${CMAKE_CURRENT_SOURCE_DIR}/physical_address_allocator_tests.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/surface_tests.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/unified_memory_manager_tests.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/unified_memory_token_tests.cpp
diff --git a/opencl/test/unit_test/memory_manager/gfx_partition_tests.cpp b/opencl/test/unit_test/memory_manager/gfx_partition_tests.cpp
deleted file mode 100644
index dc015d1b30..0000000000
--- a/opencl/test/unit_test/memory_manager/gfx_partition_tests.cpp
+++ /dev/null
@@ -1,8 +0,0 @@
-/*
- * Copyright (C) 2019-2020 Intel Corporation
- *
- * SPDX-License-Identifier: MIT
- *
- */
-
-#include "opencl/test/unit_test/memory_manager/gfx_partition_tests.inl"
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 98836022bd..59aa677a1d 100644
--- a/opencl/test/unit_test/memory_manager/memory_manager_tests.cpp
+++ b/opencl/test/unit_test/memory_manager/memory_manager_tests.cpp
@@ -17,7 +17,10 @@
 #include "shared/source/program/program_initialization.h"
 #include "shared/test/common/helpers/debug_manager_state_restore.h"
 #include "shared/test/common/helpers/variable_backup.h"
+#include "shared/test/common/mocks/mock_deferrable_deletion.h"
+#include "shared/test/common/mocks/mock_deferred_deleter.h"
 #include "shared/test/common/mocks/mock_device.h"
+#include "shared/test/common/mocks/mock_gfx_partition.h"
 #include "shared/test/common/mocks/mock_graphics_allocation.h"
 #include "shared/test/unit_test/compiler_interface/linker_mock.h"
 
@@ -38,10 +41,7 @@
 #include "opencl/test/unit_test/mocks/mock_allocation_properties.h"
 #include "opencl/test/unit_test/mocks/mock_context.h"
 #include "opencl/test/unit_test/mocks/mock_csr.h"
-#include "opencl/test/unit_test/mocks/mock_deferrable_deletion.h"
-#include "opencl/test/unit_test/mocks/mock_deferred_deleter.h"
 #include "opencl/test/unit_test/mocks/mock_execution_environment.h"
-#include "opencl/test/unit_test/mocks/mock_gfx_partition.h"
 #include "opencl/test/unit_test/mocks/mock_gmm.h"
 #include "opencl/test/unit_test/mocks/mock_kernel.h"
 #include "opencl/test/unit_test/mocks/mock_mdi.h"
diff --git a/opencl/test/unit_test/mocks/CMakeLists.txt b/opencl/test/unit_test/mocks/CMakeLists.txt
index 2d7b664a33..e0c152d343 100644
--- a/opencl/test/unit_test/mocks/CMakeLists.txt
+++ b/opencl/test/unit_test/mocks/CMakeLists.txt
@@ -35,16 +35,10 @@ set(IGDRCL_SRCS_tests_mocks
     ${CMAKE_CURRENT_SOURCE_DIR}/mock_context.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/mock_context.h
     ${CMAKE_CURRENT_SOURCE_DIR}/mock_csr.h
-    ${CMAKE_CURRENT_SOURCE_DIR}/mock_deferrable_deletion.cpp
-    ${CMAKE_CURRENT_SOURCE_DIR}/mock_deferrable_deletion.h
-    ${CMAKE_CURRENT_SOURCE_DIR}/mock_deferred_deleter.cpp
-    ${CMAKE_CURRENT_SOURCE_DIR}/mock_deferred_deleter.h
     ${CMAKE_CURRENT_SOURCE_DIR}/mock_device_queue.h
     ${CMAKE_CURRENT_SOURCE_DIR}/mock_event.h
     ${CMAKE_CURRENT_SOURCE_DIR}/mock_execution_environment.h
     ${CMAKE_CURRENT_SOURCE_DIR}/mock_experimental_command_buffer.h
-    ${CMAKE_CURRENT_SOURCE_DIR}/mock_gfx_partition.cpp
-    ${CMAKE_CURRENT_SOURCE_DIR}/mock_gfx_partition.h
     ${CMAKE_CURRENT_SOURCE_DIR}/mock_gmm.h
     ${CMAKE_CURRENT_SOURCE_DIR}/mock_gmm_client_context_base.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/mock_gmm_client_context_base.h
@@ -68,7 +62,6 @@ set(IGDRCL_SRCS_tests_mocks
     ${CMAKE_CURRENT_SOURCE_DIR}/mock_memory_operations_handler.h
     ${CMAKE_CURRENT_SOURCE_DIR}/mock_os_context.h
     ${CMAKE_CURRENT_SOURCE_DIR}/mock_ostime.h
-    ${CMAKE_CURRENT_SOURCE_DIR}/mock_physical_address_allocator.h
     ${CMAKE_CURRENT_SOURCE_DIR}/mock_platform.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/mock_platform.h
     ${CMAKE_CURRENT_SOURCE_DIR}/mock_program.h
diff --git a/opencl/test/unit_test/mt_tests/memory_manager/CMakeLists.txt b/opencl/test/unit_test/mt_tests/memory_manager/CMakeLists.txt
index b021246754..c391f0c2b4 100644
--- a/opencl/test/unit_test/mt_tests/memory_manager/CMakeLists.txt
+++ b/opencl/test/unit_test/mt_tests/memory_manager/CMakeLists.txt
@@ -9,7 +9,7 @@ set(IGDRCL_SRCS_mt_tests_memory_manager
     ${CMAKE_CURRENT_SOURCE_DIR}/CMakeLists.txt
     ${CMAKE_CURRENT_SOURCE_DIR}/deferred_deleter_clear_queue_mt_tests.cpp
 
-    # necessary dependencies from igdrcl_tests
-    ${NEO_SOURCE_DIR}/opencl/test/unit_test/memory_manager/deferred_deleter_mt_tests.cpp
+    # necessary dependencies from neo_shared_tests
+    ${NEO_SHARED_TEST_DIRECTORY}/unit_test/memory_manager/deferred_deleter_mt_tests.cpp
 )
 target_sources(igdrcl_mt_tests PRIVATE ${IGDRCL_SRCS_mt_tests_memory_manager})
diff --git a/opencl/test/unit_test/mt_tests/memory_manager/deferred_deleter_clear_queue_mt_tests.cpp b/opencl/test/unit_test/mt_tests/memory_manager/deferred_deleter_clear_queue_mt_tests.cpp
index 0bba790896..f9d752a65a 100644
--- a/opencl/test/unit_test/mt_tests/memory_manager/deferred_deleter_clear_queue_mt_tests.cpp
+++ b/opencl/test/unit_test/mt_tests/memory_manager/deferred_deleter_clear_queue_mt_tests.cpp
@@ -5,8 +5,8 @@
  *
  */
 
-#include "opencl/test/unit_test/mocks/mock_deferrable_deletion.h"
-#include "opencl/test/unit_test/mocks/mock_deferred_deleter.h"
+#include "shared/test/common/mocks/mock_deferrable_deletion.h"
+#include "shared/test/common/mocks/mock_deferred_deleter.h"
 
 #include "gtest/gtest.h"
 
diff --git a/opencl/test/unit_test/offline_compiler/segfault_test/CMakeLists.txt b/opencl/test/unit_test/offline_compiler/segfault_test/CMakeLists.txt
index f2e59760bf..bf1513982b 100644
--- a/opencl/test/unit_test/offline_compiler/segfault_test/CMakeLists.txt
+++ b/opencl/test/unit_test/offline_compiler/segfault_test/CMakeLists.txt
@@ -10,7 +10,7 @@ set(CLOC_SEGFAULT_TEST_SOURCES
     ${CMAKE_CURRENT_SOURCE_DIR}/main.cpp
     ${NEO_SHARED_DIRECTORY}/helpers/abort.cpp
     ${NEO_SHARED_DIRECTORY}/os_interface/os_library.h
-    ${NEO_SOURCE_DIR}/opencl/test/unit_test/helpers/debug_helpers.cpp
+    ${NEO_SHARED_TEST_DIRECTORY}/unit_test/helpers/debug_helpers.cpp
 )
 
 if(WIN32)
diff --git a/opencl/test/unit_test/os_interface/linux/drm_memory_manager_tests.cpp b/opencl/test/unit_test/os_interface/linux/drm_memory_manager_tests.cpp
index cc2b0caaeb..c11713061f 100644
--- a/opencl/test/unit_test/os_interface/linux/drm_memory_manager_tests.cpp
+++ b/opencl/test/unit_test/os_interface/linux/drm_memory_manager_tests.cpp
@@ -27,6 +27,7 @@
 #include "shared/test/common/helpers/debug_manager_state_restore.h"
 #include "shared/test/common/helpers/ult_hw_config.h"
 #include "shared/test/common/helpers/unit_test_helper.h"
+#include "shared/test/common/mocks/mock_gfx_partition.h"
 
 #include "opencl/source/event/event.h"
 #include "opencl/source/helpers/memory_properties_helpers.h"
@@ -36,7 +37,6 @@
 #include "opencl/test/unit_test/mocks/linux/mock_drm_allocation.h"
 #include "opencl/test/unit_test/mocks/mock_allocation_properties.h"
 #include "opencl/test/unit_test/mocks/mock_context.h"
-#include "opencl/test/unit_test/mocks/mock_gfx_partition.h"
 #include "opencl/test/unit_test/mocks/mock_gmm.h"
 #include "opencl/test/unit_test/mocks/mock_platform.h"
 #include "opencl/test/unit_test/os_interface/linux/drm_mock.h"
diff --git a/opencl/test/unit_test/os_interface/windows/wddm20_tests.cpp b/opencl/test/unit_test/os_interface/windows/wddm20_tests.cpp
index 064690b9cd..62c8a81eb6 100644
--- a/opencl/test/unit_test/os_interface/windows/wddm20_tests.cpp
+++ b/opencl/test/unit_test/os_interface/windows/wddm20_tests.cpp
@@ -24,9 +24,9 @@
 #include "shared/source/os_interface/windows/wddm_memory_manager.h"
 #include "shared/test/common/helpers/debug_manager_state_restore.h"
 #include "shared/test/common/helpers/variable_backup.h"
+#include "shared/test/common/mocks/mock_gfx_partition.h"
 
 #include "opencl/test/unit_test/mocks/mock_execution_environment.h"
-#include "opencl/test/unit_test/mocks/mock_gfx_partition.h"
 #include "opencl/test/unit_test/mocks/mock_gmm_resource_info.h"
 #include "opencl/test/unit_test/mocks/mock_io_functions.h"
 #include "opencl/test/unit_test/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 d9535e4e5a..02315b6d97 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
@@ -19,6 +19,7 @@
 #include "shared/test/common/helpers/debug_manager_state_restore.h"
 #include "shared/test/common/helpers/ult_hw_config.h"
 #include "shared/test/common/helpers/unit_test_helper.h"
+#include "shared/test/common/mocks/mock_deferred_deleter.h"
 #include "shared/test/common/mocks/mock_device.h"
 #include "shared/test/common/mocks/ult_device_factory.h"
 #include "shared/test/unit_test/utilities/base_object_utils.h"
@@ -30,7 +31,6 @@
 #include "opencl/source/platform/platform.h"
 #include "opencl/test/unit_test/helpers/execution_environment_helper.h"
 #include "opencl/test/unit_test/mocks/mock_cl_device.h"
-#include "opencl/test/unit_test/mocks/mock_deferred_deleter.h"
 #include "opencl/test/unit_test/mocks/mock_memory_manager.h"
 #include "opencl/test/unit_test/mocks/mock_os_context.h"
 #include "opencl/test/unit_test/mocks/mock_platform.h"
diff --git a/opencl/test/unit_test/utilities/debug_file_reader_tests.inl b/opencl/test/unit_test/utilities/debug_file_reader_tests.inl
index aac0a1a5a9..ac26809071 100644
--- a/opencl/test/unit_test/utilities/debug_file_reader_tests.inl
+++ b/opencl/test/unit_test/utilities/debug_file_reader_tests.inl
@@ -78,7 +78,7 @@ TEST(SettingsFileReader, WhenGettingSettingThenCorrectStringValueIsReturned) {
             EXPECT_TRUE(true);                                                    \
         }                                                                         \
     }
-#include "opencl/test/unit_test/helpers/test_debug_variables.inl"
+#include "shared/test/unit_test/helpers/test_debug_variables.inl"
 #undef DECLARE_DEBUG_VARIABLE
 }
 
diff --git a/shared/source/memory_manager/CMakeLists.txt b/shared/source/memory_manager/CMakeLists.txt
index 00055a4d2a..561f19d019 100644
--- a/shared/source/memory_manager/CMakeLists.txt
+++ b/shared/source/memory_manager/CMakeLists.txt
@@ -1,5 +1,5 @@
 #
-# Copyright (C) 2019-2020 Intel Corporation
+# Copyright (C) 2019-2021 Intel Corporation
 #
 # SPDX-License-Identifier: MIT
 #
@@ -52,6 +52,9 @@ set(NEO_CORE_MEMORY_MANAGER
     ${CMAKE_CURRENT_SOURCE_DIR}/unified_memory_manager.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/unified_memory_manager.h
     ${CMAKE_CURRENT_SOURCE_DIR}/${BRANCH_DIR_SUFFIX}/unified_memory_manager_extra.cpp
+    ${CMAKE_CURRENT_SOURCE_DIR}/page_table.cpp
+    ${CMAKE_CURRENT_SOURCE_DIR}/page_table.h
+    ${CMAKE_CURRENT_SOURCE_DIR}/page_table.inl
 )
 
 set_property(GLOBAL PROPERTY NEO_CORE_MEMORY_MANAGER ${NEO_CORE_MEMORY_MANAGER})
diff --git a/opencl/source/memory_manager/page_table.cpp b/shared/source/memory_manager/page_table.cpp
similarity index 96%
rename from opencl/source/memory_manager/page_table.cpp
rename to shared/source/memory_manager/page_table.cpp
index 1b4535d327..7507c76c33 100644
--- a/opencl/source/memory_manager/page_table.cpp
+++ b/shared/source/memory_manager/page_table.cpp
@@ -5,11 +5,10 @@
  *
  */
 
-#include "opencl/source/memory_manager/page_table.h"
+#include "shared/source/memory_manager/page_table.h"
 
 #include "shared/source/aub_mem_dump/page_table_entry_bits.h"
-
-#include "opencl/source/memory_manager/page_table.inl"
+#include "shared/source/memory_manager/page_table.inl"
 
 namespace NEO {
 
diff --git a/opencl/source/memory_manager/page_table.h b/shared/source/memory_manager/page_table.h
similarity index 100%
rename from opencl/source/memory_manager/page_table.h
rename to shared/source/memory_manager/page_table.h
diff --git a/opencl/source/memory_manager/page_table.inl b/shared/source/memory_manager/page_table.inl
similarity index 98%
rename from opencl/source/memory_manager/page_table.inl
rename to shared/source/memory_manager/page_table.inl
index 74b8b20858..6f8dca7cc0 100644
--- a/opencl/source/memory_manager/page_table.inl
+++ b/shared/source/memory_manager/page_table.inl
@@ -1,5 +1,5 @@
 /*
- * Copyright (C) 2018-2020 Intel Corporation
+ * Copyright (C) 2018-2021 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
diff --git a/shared/test/common/mocks/CMakeLists.txt b/shared/test/common/mocks/CMakeLists.txt
index 2c1a94f077..ba690b3583 100644
--- a/shared/test/common/mocks/CMakeLists.txt
+++ b/shared/test/common/mocks/CMakeLists.txt
@@ -20,9 +20,16 @@ set(NEO_CORE_tests_mocks
     ${CMAKE_CURRENT_SOURCE_DIR}/mock_device.h
     ${CMAKE_CURRENT_SOURCE_DIR}/mock_elf.h
     ${CMAKE_CURRENT_SOURCE_DIR}/mock_graphics_allocation.h
+    ${CMAKE_CURRENT_SOURCE_DIR}/mock_gfx_partition.cpp
+    ${CMAKE_CURRENT_SOURCE_DIR}/mock_gfx_partition.h
     ${CMAKE_CURRENT_SOURCE_DIR}/mock_os_library.h
     ${CMAKE_CURRENT_SOURCE_DIR}/mock_sip.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/mock_sip.h
+    ${CMAKE_CURRENT_SOURCE_DIR}/mock_deferrable_deletion.cpp
+    ${CMAKE_CURRENT_SOURCE_DIR}/mock_deferrable_deletion.h
+    ${CMAKE_CURRENT_SOURCE_DIR}/mock_deferred_deleter.cpp
+    ${CMAKE_CURRENT_SOURCE_DIR}/mock_deferred_deleter.h
+    ${CMAKE_CURRENT_SOURCE_DIR}/mock_physical_address_allocator.h
     ${CMAKE_CURRENT_SOURCE_DIR}/ult_device_factory.cpp
     ${CMAKE_CURRENT_SOURCE_DIR}/ult_device_factory.h
 )
diff --git a/opencl/test/unit_test/mocks/mock_deferrable_deletion.cpp b/shared/test/common/mocks/mock_deferrable_deletion.cpp
similarity index 81%
rename from opencl/test/unit_test/mocks/mock_deferrable_deletion.cpp
rename to shared/test/common/mocks/mock_deferrable_deletion.cpp
index 4f355e309b..3326e4ac18 100644
--- a/opencl/test/unit_test/mocks/mock_deferrable_deletion.cpp
+++ b/shared/test/common/mocks/mock_deferrable_deletion.cpp
@@ -5,7 +5,7 @@
  *
  */
 
-#include "opencl/test/unit_test/mocks/mock_deferrable_deletion.h"
+#include "shared/test/common/mocks/mock_deferrable_deletion.h"
 
 namespace NEO {
 bool MockDeferrableDeletion::apply() {
diff --git a/opencl/test/unit_test/mocks/mock_deferrable_deletion.h b/shared/test/common/mocks/mock_deferrable_deletion.h
similarity index 100%
rename from opencl/test/unit_test/mocks/mock_deferrable_deletion.h
rename to shared/test/common/mocks/mock_deferrable_deletion.h
diff --git a/opencl/test/unit_test/mocks/mock_deferred_deleter.cpp b/shared/test/common/mocks/mock_deferred_deleter.cpp
similarity index 97%
rename from opencl/test/unit_test/mocks/mock_deferred_deleter.cpp
rename to shared/test/common/mocks/mock_deferred_deleter.cpp
index 20822180fe..b70e620eb9 100644
--- a/opencl/test/unit_test/mocks/mock_deferred_deleter.cpp
+++ b/shared/test/common/mocks/mock_deferred_deleter.cpp
@@ -5,7 +5,7 @@
  *
  */
 
-#include "opencl/test/unit_test/mocks/mock_deferred_deleter.h"
+#include "shared/test/common/mocks/mock_deferred_deleter.h"
 
 #include "shared/source/memory_manager/deferrable_deletion.h"
 #include "shared/source/os_interface/os_thread.h"
diff --git a/opencl/test/unit_test/mocks/mock_deferred_deleter.h b/shared/test/common/mocks/mock_deferred_deleter.h
similarity index 100%
rename from opencl/test/unit_test/mocks/mock_deferred_deleter.h
rename to shared/test/common/mocks/mock_deferred_deleter.h
diff --git a/opencl/test/unit_test/mocks/mock_gfx_partition.cpp b/shared/test/common/mocks/mock_gfx_partition.cpp
similarity index 92%
rename from opencl/test/unit_test/mocks/mock_gfx_partition.cpp
rename to shared/test/common/mocks/mock_gfx_partition.cpp
index 753f92d1b8..c6229dc903 100644
--- a/opencl/test/unit_test/mocks/mock_gfx_partition.cpp
+++ b/shared/test/common/mocks/mock_gfx_partition.cpp
@@ -5,7 +5,7 @@
  *
  */
 
-#include "opencl/test/unit_test/mocks/mock_gfx_partition.h"
+#include "shared/test/common/mocks/mock_gfx_partition.h"
 
 using namespace NEO;
 
diff --git a/opencl/test/unit_test/mocks/mock_gfx_partition.h b/shared/test/common/mocks/mock_gfx_partition.h
similarity index 100%
rename from opencl/test/unit_test/mocks/mock_gfx_partition.h
rename to shared/test/common/mocks/mock_gfx_partition.h
diff --git a/opencl/test/unit_test/mocks/mock_physical_address_allocator.h b/shared/test/common/mocks/mock_physical_address_allocator.h
similarity index 89%
rename from opencl/test/unit_test/mocks/mock_physical_address_allocator.h
rename to shared/test/common/mocks/mock_physical_address_allocator.h
index fa61ef20ec..976e3fad12 100644
--- a/opencl/test/unit_test/mocks/mock_physical_address_allocator.h
+++ b/shared/test/common/mocks/mock_physical_address_allocator.h
@@ -1,5 +1,5 @@
 /*
- * Copyright (C) 2018-2020 Intel Corporation
+ * Copyright (C) 2018-2021 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
diff --git a/shared/test/unit_test/aub_mem_dump/CMakeLists.txt b/shared/test/unit_test/aub_mem_dump/CMakeLists.txt
new file mode 100644
index 0000000000..7ec5a3a70b
--- /dev/null
+++ b/shared/test/unit_test/aub_mem_dump/CMakeLists.txt
@@ -0,0 +1,10 @@
+#
+# Copyright (C) 2021 Intel Corporation
+#
+# SPDX-License-Identifier: MIT
+#
+
+target_sources(${TARGET_NAME} PRIVATE
+               ${CMAKE_CURRENT_SOURCE_DIR}/CMakeLists.txt
+               ${CMAKE_CURRENT_SOURCE_DIR}/lrca_helper_tests.cpp
+)
diff --git a/opencl/test/unit_test/aub_mem_dump/lrca_helper_tests.cpp b/shared/test/unit_test/aub_mem_dump/lrca_helper_tests.cpp
similarity index 100%
rename from opencl/test/unit_test/aub_mem_dump/lrca_helper_tests.cpp
rename to shared/test/unit_test/aub_mem_dump/lrca_helper_tests.cpp
diff --git a/shared/test/unit_test/command_queue/CMakeLists.txt b/shared/test/unit_test/command_queue/CMakeLists.txt
new file mode 100644
index 0000000000..cbe33a891a
--- /dev/null
+++ b/shared/test/unit_test/command_queue/CMakeLists.txt
@@ -0,0 +1,12 @@
+#
+# Copyright (C) 2021 Intel Corporation
+#
+# SPDX-License-Identifier: MIT
+#
+
+target_sources(${TARGET_NAME} PRIVATE
+               ${CMAKE_CURRENT_SOURCE_DIR}/CMakeLists.txt
+               ${CMAKE_CURRENT_SOURCE_DIR}/local_id_tests.cpp
+               ${CMAKE_CURRENT_SOURCE_DIR}/flattened_id_tests.cpp
+)
+add_subdirectories()
diff --git a/opencl/test/unit_test/command_queue/flattened_id_tests.cpp b/shared/test/unit_test/command_queue/flattened_id_tests.cpp
similarity index 100%
rename from opencl/test/unit_test/command_queue/flattened_id_tests.cpp
rename to shared/test/unit_test/command_queue/flattened_id_tests.cpp
diff --git a/opencl/test/unit_test/command_queue/local_id_tests.cpp b/shared/test/unit_test/command_queue/local_id_tests.cpp
similarity index 100%
rename from opencl/test/unit_test/command_queue/local_id_tests.cpp
rename to shared/test/unit_test/command_queue/local_id_tests.cpp
diff --git a/shared/test/unit_test/fixtures/CMakeLists.txt b/shared/test/unit_test/fixtures/CMakeLists.txt
new file mode 100644
index 0000000000..afe32039d4
--- /dev/null
+++ b/shared/test/unit_test/fixtures/CMakeLists.txt
@@ -0,0 +1,12 @@
+#
+# Copyright (C) 2021 Intel Corporation
+#
+# SPDX-License-Identifier: MIT
+#
+
+target_sources(${TARGET_NAME} PRIVATE
+               ${CMAKE_CURRENT_SOURCE_DIR}/CMakeLists.txt
+               ${CMAKE_CURRENT_SOURCE_DIR}/templated_fixture_tests.cpp
+)
+
+add_subdirectories()
diff --git a/opencl/test/unit_test/fixtures/templated_fixture_tests.cpp b/shared/test/unit_test/fixtures/templated_fixture_tests.cpp
similarity index 100%
rename from opencl/test/unit_test/fixtures/templated_fixture_tests.cpp
rename to shared/test/unit_test/fixtures/templated_fixture_tests.cpp
diff --git a/shared/test/unit_test/helpers/CMakeLists.txt b/shared/test/unit_test/helpers/CMakeLists.txt
new file mode 100644
index 0000000000..8b316aec9f
--- /dev/null
+++ b/shared/test/unit_test/helpers/CMakeLists.txt
@@ -0,0 +1,25 @@
+#
+# Copyright (C) 2017-2021 Intel Corporation
+#
+# SPDX-License-Identifier: MIT
+#
+
+set(IGDRCL_SRCS_tests_helpers
+    ${CMAKE_CURRENT_SOURCE_DIR}/CMakeLists.txt
+    ${CMAKE_CURRENT_SOURCE_DIR}/array_count_tests.cpp
+    ${CMAKE_CURRENT_SOURCE_DIR}/basic_math_tests.cpp
+    ${CMAKE_CURRENT_SOURCE_DIR}/bit_helpers_tests.cpp
+    ${CMAKE_CURRENT_SOURCE_DIR}/debug_helpers_tests.cpp
+    ${CMAKE_CURRENT_SOURCE_DIR}/deferred_deleter_helpers_tests.cpp
+    ${CMAKE_CURRENT_SOURCE_DIR}/dirty_state_helpers_tests.cpp
+    ${CMAKE_CURRENT_SOURCE_DIR}/extendable_enum_tests.cpp
+    ${CMAKE_CURRENT_SOURCE_DIR}/flush_stamp_tests.cpp
+    ${CMAKE_CURRENT_SOURCE_DIR}/get_gpgpu_engines_tests.inl
+    ${CMAKE_CURRENT_SOURCE_DIR}/get_info_tests.cpp
+    ${CMAKE_CURRENT_SOURCE_DIR}/l3_range_tests.cpp
+    ${CMAKE_CURRENT_SOURCE_DIR}/ptr_math_tests.cpp
+    ${CMAKE_CURRENT_SOURCE_DIR}/test_debug_variables.inl
+)
+
+target_sources(${TARGET_NAME} PRIVATE ${IGDRCL_SRCS_tests_helpers})
+add_subdirectories()
diff --git a/opencl/test/unit_test/helpers/array_count_tests.cpp b/shared/test/unit_test/helpers/array_count_tests.cpp
similarity index 100%
rename from opencl/test/unit_test/helpers/array_count_tests.cpp
rename to shared/test/unit_test/helpers/array_count_tests.cpp
diff --git a/opencl/test/unit_test/helpers/basic_math_tests.cpp b/shared/test/unit_test/helpers/basic_math_tests.cpp
similarity index 100%
rename from opencl/test/unit_test/helpers/basic_math_tests.cpp
rename to shared/test/unit_test/helpers/basic_math_tests.cpp
diff --git a/opencl/test/unit_test/helpers/bit_helpers_tests.cpp b/shared/test/unit_test/helpers/bit_helpers_tests.cpp
similarity index 99%
rename from opencl/test/unit_test/helpers/bit_helpers_tests.cpp
rename to shared/test/unit_test/helpers/bit_helpers_tests.cpp
index 236d9fe116..80d25aae65 100644
--- a/opencl/test/unit_test/helpers/bit_helpers_tests.cpp
+++ b/shared/test/unit_test/helpers/bit_helpers_tests.cpp
@@ -1,5 +1,5 @@
 /*
- * Copyright (C) 2019-2020 Intel Corporation
+ * Copyright (C) 2019-2021 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
diff --git a/opencl/test/unit_test/helpers/debug_helpers.cpp b/shared/test/unit_test/helpers/debug_helpers.cpp
similarity index 100%
rename from opencl/test/unit_test/helpers/debug_helpers.cpp
rename to shared/test/unit_test/helpers/debug_helpers.cpp
diff --git a/opencl/test/unit_test/helpers/debug_helpers_tests.cpp b/shared/test/unit_test/helpers/debug_helpers_tests.cpp
similarity index 100%
rename from opencl/test/unit_test/helpers/debug_helpers_tests.cpp
rename to shared/test/unit_test/helpers/debug_helpers_tests.cpp
diff --git a/opencl/test/unit_test/helpers/deferred_deleter_helpers_tests.cpp b/shared/test/unit_test/helpers/deferred_deleter_helpers_tests.cpp
similarity index 100%
rename from opencl/test/unit_test/helpers/deferred_deleter_helpers_tests.cpp
rename to shared/test/unit_test/helpers/deferred_deleter_helpers_tests.cpp
diff --git a/opencl/test/unit_test/helpers/dirty_state_helpers_tests.cpp b/shared/test/unit_test/helpers/dirty_state_helpers_tests.cpp
similarity index 100%
rename from opencl/test/unit_test/helpers/dirty_state_helpers_tests.cpp
rename to shared/test/unit_test/helpers/dirty_state_helpers_tests.cpp
diff --git a/opencl/test/unit_test/helpers/extendable_enum_tests.cpp b/shared/test/unit_test/helpers/extendable_enum_tests.cpp
similarity index 95%
rename from opencl/test/unit_test/helpers/extendable_enum_tests.cpp
rename to shared/test/unit_test/helpers/extendable_enum_tests.cpp
index a0b17eb39d..93c8a1b848 100644
--- a/opencl/test/unit_test/helpers/extendable_enum_tests.cpp
+++ b/shared/test/unit_test/helpers/extendable_enum_tests.cpp
@@ -1,5 +1,5 @@
 /*
- * Copyright (C) 2018-2020 Intel Corporation
+ * Copyright (C) 2018-2021 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
diff --git a/opencl/test/unit_test/helpers/flush_stamp_tests.cpp b/shared/test/unit_test/helpers/flush_stamp_tests.cpp
similarity index 100%
rename from opencl/test/unit_test/helpers/flush_stamp_tests.cpp
rename to shared/test/unit_test/helpers/flush_stamp_tests.cpp
diff --git a/opencl/test/unit_test/helpers/get_gpgpu_engines_tests.inl b/shared/test/unit_test/helpers/get_gpgpu_engines_tests.inl
similarity index 92%
rename from opencl/test/unit_test/helpers/get_gpgpu_engines_tests.inl
rename to shared/test/unit_test/helpers/get_gpgpu_engines_tests.inl
index 6449954fe3..719210b76a 100644
--- a/opencl/test/unit_test/helpers/get_gpgpu_engines_tests.inl
+++ b/shared/test/unit_test/helpers/get_gpgpu_engines_tests.inl
@@ -1,5 +1,5 @@
 /*
- * Copyright (C) 2019-2020 Intel Corporation
+ * Copyright (C) 2019-2021 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
diff --git a/opencl/test/unit_test/helpers/get_info_tests.cpp b/shared/test/unit_test/helpers/get_info_tests.cpp
similarity index 100%
rename from opencl/test/unit_test/helpers/get_info_tests.cpp
rename to shared/test/unit_test/helpers/get_info_tests.cpp
diff --git a/opencl/test/unit_test/helpers/l3_range_tests.cpp b/shared/test/unit_test/helpers/l3_range_tests.cpp
similarity index 100%
rename from opencl/test/unit_test/helpers/l3_range_tests.cpp
rename to shared/test/unit_test/helpers/l3_range_tests.cpp
diff --git a/opencl/test/unit_test/helpers/ptr_math_tests.cpp b/shared/test/unit_test/helpers/ptr_math_tests.cpp
similarity index 100%
rename from opencl/test/unit_test/helpers/ptr_math_tests.cpp
rename to shared/test/unit_test/helpers/ptr_math_tests.cpp
diff --git a/opencl/test/unit_test/helpers/test_debug_variables.inl b/shared/test/unit_test/helpers/test_debug_variables.inl
similarity index 100%
rename from opencl/test/unit_test/helpers/test_debug_variables.inl
rename to shared/test/unit_test/helpers/test_debug_variables.inl
diff --git a/shared/test/unit_test/memory_manager/CMakeLists.txt b/shared/test/unit_test/memory_manager/CMakeLists.txt
index 70b60026b1..9d1c8c243c 100644
--- a/shared/test/unit_test/memory_manager/CMakeLists.txt
+++ b/shared/test/unit_test/memory_manager/CMakeLists.txt
@@ -1,5 +1,5 @@
 #
-# Copyright (C) 2020 Intel Corporation
+# Copyright (C) 2020-2021 Intel Corporation
 #
 # SPDX-License-Identifier: MIT
 #
@@ -8,4 +8,16 @@ target_sources(${TARGET_NAME} PRIVATE
                ${CMAKE_CURRENT_SOURCE_DIR}/CMakeLists.txt
                ${CMAKE_CURRENT_SOURCE_DIR}/multi_graphics_allocation_tests.cpp
                ${CMAKE_CURRENT_SOURCE_DIR}/special_heap_pool_tests.cpp
+               ${CMAKE_CURRENT_SOURCE_DIR}/address_mapper_tests.cpp
+               ${CMAKE_CURRENT_SOURCE_DIR}/graphics_allocation_tests.cpp
+               ${CMAKE_CURRENT_SOURCE_DIR}/local_memory_usage_tests.cpp
+               ${CMAKE_CURRENT_SOURCE_DIR}/memory_pool_tests.cpp
+               ${CMAKE_CURRENT_SOURCE_DIR}/deferrable_allocation_deletion_tests.cpp
+               ${CMAKE_CURRENT_SOURCE_DIR}/deferred_deleter_mt_tests.cpp
+               ${CMAKE_CURRENT_SOURCE_DIR}/${BRANCH_DIR_SUFFIX}/gfx_partition_tests.cpp
+               ${CMAKE_CURRENT_SOURCE_DIR}/gfx_partition_tests.inl
+               ${CMAKE_CURRENT_SOURCE_DIR}/page_table_tests.cpp
+               ${CMAKE_CURRENT_SOURCE_DIR}/physical_address_allocator_tests.cpp
 )
+
+add_subdirectories()
diff --git a/opencl/test/unit_test/memory_manager/address_mapper_tests.cpp b/shared/test/unit_test/memory_manager/address_mapper_tests.cpp
similarity index 100%
rename from opencl/test/unit_test/memory_manager/address_mapper_tests.cpp
rename to shared/test/unit_test/memory_manager/address_mapper_tests.cpp
diff --git a/opencl/test/unit_test/memory_manager/deferrable_allocation_deletion_tests.cpp b/shared/test/unit_test/memory_manager/deferrable_allocation_deletion_tests.cpp
similarity index 100%
rename from opencl/test/unit_test/memory_manager/deferrable_allocation_deletion_tests.cpp
rename to shared/test/unit_test/memory_manager/deferrable_allocation_deletion_tests.cpp
diff --git a/opencl/test/unit_test/memory_manager/deferred_deleter_mt_tests.cpp b/shared/test/unit_test/memory_manager/deferred_deleter_mt_tests.cpp
similarity index 98%
rename from opencl/test/unit_test/memory_manager/deferred_deleter_mt_tests.cpp
rename to shared/test/unit_test/memory_manager/deferred_deleter_mt_tests.cpp
index 7f0c51b3ca..7f0078a37a 100644
--- a/opencl/test/unit_test/memory_manager/deferred_deleter_mt_tests.cpp
+++ b/shared/test/unit_test/memory_manager/deferred_deleter_mt_tests.cpp
@@ -6,9 +6,8 @@
  */
 
 #include "shared/source/memory_manager/os_agnostic_memory_manager.h"
-
-#include "opencl/test/unit_test/mocks/mock_deferrable_deletion.h"
-#include "opencl/test/unit_test/mocks/mock_deferred_deleter.h"
+#include "shared/test/common/mocks/mock_deferrable_deletion.h"
+#include "shared/test/common/mocks/mock_deferred_deleter.h"
 
 #include "gtest/gtest.h"
 
diff --git a/shared/test/unit_test/memory_manager/gfx_partition_tests.cpp b/shared/test/unit_test/memory_manager/gfx_partition_tests.cpp
new file mode 100644
index 0000000000..9f3c33eecd
--- /dev/null
+++ b/shared/test/unit_test/memory_manager/gfx_partition_tests.cpp
@@ -0,0 +1,8 @@
+/*
+ * Copyright (C) 2019-2021 Intel Corporation
+ *
+ * SPDX-License-Identifier: MIT
+ *
+ */
+
+#include "shared/test/unit_test/memory_manager/gfx_partition_tests.inl"
diff --git a/opencl/test/unit_test/memory_manager/gfx_partition_tests.inl b/shared/test/unit_test/memory_manager/gfx_partition_tests.inl
similarity index 99%
rename from opencl/test/unit_test/memory_manager/gfx_partition_tests.inl
rename to shared/test/unit_test/memory_manager/gfx_partition_tests.inl
index 9dde891069..77e832a28b 100644
--- a/opencl/test/unit_test/memory_manager/gfx_partition_tests.inl
+++ b/shared/test/unit_test/memory_manager/gfx_partition_tests.inl
@@ -10,8 +10,7 @@
 #include "shared/source/helpers/ptr_math.h"
 #include "shared/source/os_interface/os_memory.h"
 #include "shared/source/utilities/cpu_info.h"
-
-#include "opencl/test/unit_test/mocks/mock_gfx_partition.h"
+#include "shared/test/common/mocks/mock_gfx_partition.h"
 
 #include "gtest/gtest.h"
 
diff --git a/opencl/test/unit_test/memory_manager/graphics_allocation_tests.cpp b/shared/test/unit_test/memory_manager/graphics_allocation_tests.cpp
similarity index 100%
rename from opencl/test/unit_test/memory_manager/graphics_allocation_tests.cpp
rename to shared/test/unit_test/memory_manager/graphics_allocation_tests.cpp
diff --git a/opencl/test/unit_test/memory_manager/local_memory_usage_tests.cpp b/shared/test/unit_test/memory_manager/local_memory_usage_tests.cpp
similarity index 100%
rename from opencl/test/unit_test/memory_manager/local_memory_usage_tests.cpp
rename to shared/test/unit_test/memory_manager/local_memory_usage_tests.cpp
diff --git a/opencl/test/unit_test/memory_manager/memory_pool_tests.cpp b/shared/test/unit_test/memory_manager/memory_pool_tests.cpp
similarity index 95%
rename from opencl/test/unit_test/memory_manager/memory_pool_tests.cpp
rename to shared/test/unit_test/memory_manager/memory_pool_tests.cpp
index 09c82c1806..8523b1b28e 100644
--- a/opencl/test/unit_test/memory_manager/memory_pool_tests.cpp
+++ b/shared/test/unit_test/memory_manager/memory_pool_tests.cpp
@@ -1,5 +1,5 @@
 /*
- * Copyright (C) 2018-2020 Intel Corporation
+ * Copyright (C) 2018-2021 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
diff --git a/opencl/test/unit_test/memory_manager/page_table_tests.cpp b/shared/test/unit_test/memory_manager/page_table_tests.cpp
similarity index 99%
rename from opencl/test/unit_test/memory_manager/page_table_tests.cpp
rename to shared/test/unit_test/memory_manager/page_table_tests.cpp
index e99ed98ca8..6325e5e8d0 100644
--- a/opencl/test/unit_test/memory_manager/page_table_tests.cpp
+++ b/shared/test/unit_test/memory_manager/page_table_tests.cpp
@@ -8,10 +8,10 @@
 #include "shared/source/aub_mem_dump/page_table_entry_bits.h"
 #include "shared/source/helpers/ptr_math.h"
 #include "shared/source/memory_manager/memory_banks.h"
+#include "shared/source/memory_manager/page_table.h"
+#include "shared/source/memory_manager/page_table.inl"
+#include "shared/test/common/mocks/mock_physical_address_allocator.h"
 
-#include "opencl/source/memory_manager/page_table.h"
-#include "opencl/source/memory_manager/page_table.inl"
-#include "opencl/test/unit_test/mocks/mock_physical_address_allocator.h"
 #include "test.h"
 
 #include "gtest/gtest.h"
diff --git a/opencl/test/unit_test/memory_manager/physical_address_allocator_tests.cpp b/shared/test/unit_test/memory_manager/physical_address_allocator_tests.cpp
similarity index 94%
rename from opencl/test/unit_test/memory_manager/physical_address_allocator_tests.cpp
rename to shared/test/unit_test/memory_manager/physical_address_allocator_tests.cpp
index 00083b62b6..328dea6a4a 100644
--- a/opencl/test/unit_test/memory_manager/physical_address_allocator_tests.cpp
+++ b/shared/test/unit_test/memory_manager/physical_address_allocator_tests.cpp
@@ -1,14 +1,13 @@
 /*
- * Copyright (C) 2018-2020 Intel Corporation
+ * Copyright (C) 2018-2021 Intel Corporation
  *
  * SPDX-License-Identifier: MIT
  *
  */
 
 #include "shared/source/memory_manager/memory_banks.h"
-
-#include "opencl/source/memory_manager/page_table.h"
-#include "opencl/test/unit_test/mocks/mock_physical_address_allocator.h"
+#include "shared/source/memory_manager/page_table.h"
+#include "shared/test/common/mocks/mock_physical_address_allocator.h"
 
 #include "gtest/gtest.h"