diff --git a/sycl/include/sycl/detail/abi_neutral.hpp b/sycl/include/sycl/detail/abi_neutral.hpp
new file mode 100644
index 0000000000000..5c8da357f616a
--- /dev/null
+++ b/sycl/include/sycl/detail/abi_neutral.hpp
@@ -0,0 +1,81 @@
+//==---- abi_neutral.hpp - SYCL ABI-neutral return-type helpers -----------==//
+//
+// Part of the LLVM Project, under the Apache License v2.0 with LLVM Exceptions.
+// See https://llvm.org/LICENSE.txt for license information.
+// SPDX-License-Identifier: Apache-2.0 WITH LLVM-exception
+//
+//===----------------------------------------------------------------------===//
+
+#pragma once
+
+#ifndef __SYCL_DEVICE_ONLY
+
+#include <sycl/detail/string.hpp>
+
+#include <string>
+#include <type_traits>
+#include <utility>
+#include <vector>
+
+namespace sycl {
+inline namespace _V1 {
+namespace detail {
+
+template <typename T> struct ABINeutralT {
+  using type = T;
+};
+// We need special handling of std::string to handle ABI incompatibility
+// for get_info<>() when it returns std::string and vector<std::string>.
+// For this purpose, get_info_impl<>() is created to handle special
+// cases, and it is only called internally and not exposed to the user.
+// The following ReturnType structure is intended for general return type,
+// and special return types (std::string and vector of it).
+
+template <> struct ABINeutralT<std::string> {
+  using type = detail::string;
+};
+
+template <> struct ABINeutralT<std::vector<std::string>> {
+  using type = std::vector<detail::string>;
+};
+
+template <typename T> using ABINeutralT_t = typename ABINeutralT<T>::type;
+
+template <typename ParamT> auto convert_to_abi_neutral(ParamT &&Info) {
+  using ParamDecayT = std::decay_t<ParamT>;
+  if constexpr (std::is_same_v<ParamDecayT, std::string>) {
+    return detail::string{Info};
+  } else if constexpr (std::is_same_v<ParamDecayT, std::vector<std::string>>) {
+    std::vector<detail::string> Res;
+    Res.reserve(Info.size());
+    for (std::string &Str : Info) {
+      Res.push_back(detail::string{Str});
+    }
+    return Res;
+  } else {
+    return std::forward<ParamT>(Info);
+  }
+}
+
+template <typename ParamT> auto convert_from_abi_neutral(ParamT &&Info) {
+  using ParamNoRef = std::remove_reference_t<ParamT>;
+  if constexpr (std::is_same_v<ParamNoRef, detail::string>) {
+    return Info.c_str();
+  } else if constexpr (std::is_same_v<ParamNoRef,
+                                      std::vector<detail::string>>) {
+    std::vector<std::string> Res;
+    Res.reserve(Info.size());
+    for (detail::string &Str : Info) {
+      Res.push_back(Str.c_str());
+    }
+    return Res;
+  } else {
+    return std::forward<ParamT>(Info);
+  }
+}
+
+} // namespace detail
+} // namespace _V1
+} // namespace sycl
+
+#endif //__SYCL_DEVICE_ONLY
diff --git a/sycl/include/sycl/detail/util.hpp b/sycl/include/sycl/detail/util.hpp
index c1da408f89be9..fefbe7ad6fae3 100644
--- a/sycl/include/sycl/detail/util.hpp
+++ b/sycl/include/sycl/detail/util.hpp
@@ -10,6 +10,7 @@
 
 #ifndef __SYCL_DEVICE_ONLY
 
+#include <sycl/detail/abi_neutral.hpp>
 #include <sycl/detail/defines.hpp>
 #include <sycl/detail/string.hpp>
 
@@ -73,55 +74,6 @@ struct CmpCStr {
 
 using SerializedObj = std::vector<unsigned char>;
 
-template <typename T> struct ABINeutralT { using type = T; };
-// We need special handling of std::string to handle ABI incompatibility
-// for get_info<>() when it returns std::string and vector<std::string>.
-// For this purpose, get_info_impl<>() is created to handle special
-// cases, and it is only called internally and not exposed to the user.
-// The following ReturnType structure is intended for general return type,
-// and special return types (std::string and vector of it).
-
-template <> struct ABINeutralT<std::string> { using type = detail::string; };
-
-template <> struct ABINeutralT<std::vector<std::string>> {
-  using type = std::vector<detail::string>;
-};
-
-template <typename T> using ABINeutralT_t = typename ABINeutralT<T>::type;
-
-template <typename ParamT> auto convert_to_abi_neutral(ParamT &&Info) {
-  using ParamDecayT = std::decay_t<ParamT>;
-  if constexpr (std::is_same_v<ParamDecayT, std::string>) {
-    return detail::string{Info};
-  } else if constexpr (std::is_same_v<ParamDecayT, std::vector<std::string>>) {
-    std::vector<detail::string> Res;
-    Res.reserve(Info.size());
-    for (std::string &Str : Info) {
-      Res.push_back(detail::string{Str});
-    }
-    return Res;
-  } else {
-    return std::forward<ParamT>(Info);
-  }
-}
-
-template <typename ParamT> auto convert_from_abi_neutral(ParamT &&Info) {
-  using ParamNoRef = std::remove_reference_t<ParamT>;
-  if constexpr (std::is_same_v<ParamNoRef, detail::string>) {
-    return Info.c_str();
-  } else if constexpr (std::is_same_v<ParamNoRef,
-                                      std::vector<detail::string>>) {
-    std::vector<std::string> Res;
-    Res.reserve(Info.size());
-    for (detail::string &Str : Info) {
-      Res.push_back(Str.c_str());
-    }
-    return Res;
-  } else {
-    return std::forward<ParamT>(Info);
-  }
-}
-
 } // namespace detail
 } // namespace _V1
 } // namespace sycl
diff --git a/sycl/include/sycl/platform.hpp b/sycl/include/sycl/platform.hpp
index 7e663bb13a890..4f6f58e5eb2d6 100644
--- a/sycl/include/sycl/platform.hpp
+++ b/sycl/include/sycl/platform.hpp
@@ -9,27 +9,32 @@
 #pragma once
 
 #include <sycl/backend_types.hpp>
+#include <sycl/detail/abi_neutral.hpp>
 #include <sycl/detail/defines_elementary.hpp>
 #include <sycl/detail/export.hpp>
 #include <sycl/detail/info_desc_helpers.hpp>
 #include <sycl/detail/owner_less_base.hpp>
-#include <sycl/detail/string.hpp>
 #include <sycl/detail/string_view.hpp>
-#include <sycl/detail/util.hpp>
 #include <sycl/device_selector.hpp>
 #include <sycl/info/info_desc.hpp>
-#include <unified-runtime/ur_api.h>
 
 #ifdef __SYCL_INTERNAL_API
 #include <sycl/detail/cl.h>
 #endif
 
 #include <cstddef>
+#include <cstdint>
 #include <memory>
 #include <string>
-#include <variant>
 #include <vector>
 
+// Forward typedef of unified-runtime's `ur_native_handle_t`. Including
+// <unified-runtime/ur_api.h> here pulls a large C API surface; we only need
+// the typedef name for one private member declaration. The typedef target
+// (`uintptr_t`) matches ur_api.h, so a redeclaration in TUs that include both
+// is well-formed.
+typedef std::uintptr_t ur_native_handle_t;
+
 namespace sycl {
 inline namespace _V1 {
 // TODO: make code thread-safe
diff --git a/sycl/test/include_deps/sycl_detail_core.hpp.cpp b/sycl/test/include_deps/sycl_detail_core.hpp.cpp
index 0df9e57fdd2a6..6c029a975c1ff 100644
--- a/sycl/test/include_deps/sycl_detail_core.hpp.cpp
+++ b/sycl/test/include_deps/sycl_detail_core.hpp.cpp
@@ -112,6 +112,7 @@
 // CHECK-NEXT: device.hpp
 // CHECK-NEXT: detail/string_view.hpp
 // CHECK-NEXT: detail/util.hpp
+// CHECK-NEXT: detail/abi_neutral.hpp
 // CHECK-NEXT: device_selector.hpp
 // CHECK-NEXT: kernel_bundle_enums.hpp
 // CHECK-NEXT: ext/oneapi/kernel_properties.hpp
diff --git a/sycl/test/include_deps/sycl_khr_split_headers_device.hpp.cpp b/sycl/test/include_deps/sycl_khr_split_headers_device.hpp.cpp
index 2747183c65e1b..ac01bdb334394 100644
--- a/sycl/test/include_deps/sycl_khr_split_headers_device.hpp.cpp
+++ b/sycl/test/include_deps/sycl_khr_split_headers_device.hpp.cpp
@@ -61,6 +61,7 @@
 // CHECK-NEXT: detail/string.hpp
 // CHECK-NEXT: detail/string_view.hpp
 // CHECK-NEXT: detail/util.hpp
+// CHECK-NEXT: detail/abi_neutral.hpp
 // CHECK-NEXT: device_selector.hpp
 // CHECK-NEXT: kernel_bundle_enums.hpp
 // CHECK-EMPTY:
diff --git a/sycl/test/include_deps/sycl_khr_split_headers_handler.hpp.cpp b/sycl/test/include_deps/sycl_khr_split_headers_handler.hpp.cpp
index a2a2e6dee77af..9cf2e59f91933 100644
--- a/sycl/test/include_deps/sycl_khr_split_headers_handler.hpp.cpp
+++ b/sycl/test/include_deps/sycl_khr_split_headers_handler.hpp.cpp
@@ -134,6 +134,7 @@
 // CHECK-NEXT: info/ext_oneapi_device_traits.def
 // CHECK-NEXT: info/ext_oneapi_kernel_queue_specific_traits.def
 // CHECK-NEXT: detail/util.hpp
+// CHECK-NEXT: detail/abi_neutral.hpp
 // CHECK-NEXT: device_selector.hpp
 // CHECK-NEXT: kernel_bundle_enums.hpp
 // CHECK-NEXT: detail/reduction_forward.hpp
diff --git a/sycl/test/include_deps/sycl_khr_split_headers_images.hpp.cpp b/sycl/test/include_deps/sycl_khr_split_headers_images.hpp.cpp
index 4874fba9e43d9..abfacec5c4b54 100644
--- a/sycl/test/include_deps/sycl_khr_split_headers_images.hpp.cpp
+++ b/sycl/test/include_deps/sycl_khr_split_headers_images.hpp.cpp
@@ -85,6 +85,7 @@
 // CHECK-NEXT: info/ext_oneapi_kernel_queue_specific_traits.def
 // CHECK-NEXT: detail/string_view.hpp
 // CHECK-NEXT: detail/util.hpp
+// CHECK-NEXT: detail/abi_neutral.hpp
 // CHECK-NEXT: device_selector.hpp
 // CHECK-NEXT: kernel_bundle_enums.hpp
 // CHECK-NEXT: image.hpp
diff --git a/sycl/test/include_deps/sycl_khr_split_headers_kernel_bundle.hpp.cpp b/sycl/test/include_deps/sycl_khr_split_headers_kernel_bundle.hpp.cpp
index 6a0d1347cabdc..c3ed3b67b6d77 100644
--- a/sycl/test/include_deps/sycl_khr_split_headers_kernel_bundle.hpp.cpp
+++ b/sycl/test/include_deps/sycl_khr_split_headers_kernel_bundle.hpp.cpp
@@ -59,6 +59,7 @@
 // CHECK-NEXT: __spirv/spirv_vars.hpp
 // CHECK-NEXT: ext/oneapi/weak_object_base.hpp
 // CHECK-NEXT: detail/util.hpp
+// CHECK-NEXT: detail/abi_neutral.hpp
 // CHECK-NEXT: detail/string.hpp
 // CHECK-NEXT: kernel_bundle_enums.hpp
 // CHECK-NEXT: kernel_bundle.hpp
diff --git a/sycl/test/include_deps/sycl_khr_split_headers_platform.hpp.cpp b/sycl/test/include_deps/sycl_khr_split_headers_platform.hpp.cpp
index bdee99c41ec4d..94ac104fd4d09 100644
--- a/sycl/test/include_deps/sycl_khr_split_headers_platform.hpp.cpp
+++ b/sycl/test/include_deps/sycl_khr_split_headers_platform.hpp.cpp
@@ -10,6 +10,8 @@
 // CHECK-NEXT: feature_test.hpp
 // CHECK-NEXT: platform.hpp
 // CHECK-NEXT: backend_types.hpp
+// CHECK-NEXT: detail/abi_neutral.hpp
+// CHECK-NEXT: detail/string.hpp
 // CHECK-NEXT: detail/export.hpp
 // CHECK-NEXT: detail/info_desc_helpers.hpp
 // CHECK-NEXT: aspects.hpp
@@ -58,8 +60,6 @@
 // CHECK-NEXT: detail/impl_utils.hpp
 // CHECK-NEXT: __spirv/spirv_vars.hpp
 // CHECK-NEXT: ext/oneapi/weak_object_base.hpp
-// CHECK-NEXT: detail/string.hpp
 // CHECK-NEXT: detail/string_view.hpp
-// CHECK-NEXT: detail/util.hpp
 // CHECK-NEXT: device_selector.hpp
 // CHECK-EMPTY:
diff --git a/sycl/test/include_deps/sycl_khr_split_headers_queue.hpp.cpp b/sycl/test/include_deps/sycl_khr_split_headers_queue.hpp.cpp
index 85d2233286d61..cb29a55736d47 100644
--- a/sycl/test/include_deps/sycl_khr_split_headers_queue.hpp.cpp
+++ b/sycl/test/include_deps/sycl_khr_split_headers_queue.hpp.cpp
@@ -115,6 +115,7 @@
 // CHECK-NEXT: device.hpp
 // CHECK-NEXT: detail/string_view.hpp
 // CHECK-NEXT: detail/util.hpp
+// CHECK-NEXT: detail/abi_neutral.hpp
 // CHECK-NEXT: device_selector.hpp
 // CHECK-NEXT: kernel_bundle_enums.hpp
 // CHECK-NEXT: ext/oneapi/kernel_properties.hpp
diff --git a/sycl/test/include_deps/sycl_khr_split_headers_reduction.hpp.cpp b/sycl/test/include_deps/sycl_khr_split_headers_reduction.hpp.cpp
index bf7698794c8b2..5a6f2c0b9f46c 100644
--- a/sycl/test/include_deps/sycl_khr_split_headers_reduction.hpp.cpp
+++ b/sycl/test/include_deps/sycl_khr_split_headers_reduction.hpp.cpp
@@ -128,6 +128,7 @@
 // CHECK-NEXT: device.hpp
 // CHECK-NEXT: detail/string_view.hpp
 // CHECK-NEXT: detail/util.hpp
+// CHECK-NEXT: detail/abi_neutral.hpp
 // CHECK-NEXT: device_selector.hpp
 // CHECK-NEXT: kernel_bundle_enums.hpp
 // CHECK-NEXT: event.hpp
diff --git a/sycl/test/include_deps/sycl_khr_split_headers_stream.hpp.cpp b/sycl/test/include_deps/sycl_khr_split_headers_stream.hpp.cpp
index 3c82fa63e775d..aa4e695641b4b 100644
--- a/sycl/test/include_deps/sycl_khr_split_headers_stream.hpp.cpp
+++ b/sycl/test/include_deps/sycl_khr_split_headers_stream.hpp.cpp
@@ -155,6 +155,7 @@
 // CHECK-NEXT: info/ext_oneapi_device_traits.def
 // CHECK-NEXT: info/ext_oneapi_kernel_queue_specific_traits.def
 // CHECK-NEXT: detail/util.hpp
+// CHECK-NEXT: detail/abi_neutral.hpp
 // CHECK-NEXT: device_selector.hpp
 // CHECK-NEXT: kernel_bundle_enums.hpp
 // CHECK-NEXT: detail/reduction_forward.hpp
diff --git a/sycl/test/include_deps/sycl_khr_split_headers_usm.hpp.cpp b/sycl/test/include_deps/sycl_khr_split_headers_usm.hpp.cpp
index eba6488996deb..5166451c5d9ed 100644
--- a/sycl/test/include_deps/sycl_khr_split_headers_usm.hpp.cpp
+++ b/sycl/test/include_deps/sycl_khr_split_headers_usm.hpp.cpp
@@ -85,6 +85,7 @@
 // CHECK-NEXT: detail/string.hpp
 // CHECK-NEXT: detail/string_view.hpp
 // CHECK-NEXT: detail/util.hpp
+// CHECK-NEXT: detail/abi_neutral.hpp
 // CHECK-NEXT: device_selector.hpp
 // CHECK-NEXT: kernel_bundle_enums.hpp
 // CHECK-NEXT: platform.hpp