diff --git a/sycl/CMakeLists.txt b/sycl/CMakeLists.txt
index 1d6ec795cf9e2..ea500cd4d2a45 100644
--- a/sycl/CMakeLists.txt
+++ b/sycl/CMakeLists.txt
@@ -204,6 +204,7 @@ set(SYCL_EXT_ONEAPI_BACKEND_HIP ${LLVM_HAS_AMDGPU_TARGET})
 # Configure SYCL version macro
 set(sycl_inc_dir ${CMAKE_CURRENT_SOURCE_DIR}/include)
 set(sycl_src_dir ${CMAKE_CURRENT_SOURCE_DIR}/source)
+set(sycl_internal_dir ${CMAKE_CURRENT_SOURCE_DIR}/internal)
 
 if(NOT DEFINED SYCL_COMPILER_VERSION)
   find_package(Git QUIET)
diff --git a/sycl/cmake/modules/AddSYCLUnitTest.cmake b/sycl/cmake/modules/AddSYCLUnitTest.cmake
index d43fecb6254c3..fadc71b68c5fa 100644
--- a/sycl/cmake/modules/AddSYCLUnitTest.cmake
+++ b/sycl/cmake/modules/AddSYCLUnitTest.cmake
@@ -139,6 +139,7 @@ function(add_sycl_unittest_internal test_dirname link_variant is_preview)
   target_include_directories(${test_dirname}
     PRIVATE SYSTEM
       ${sycl_inc_dir}
+      ${sycl_internal_dir}
       ${SYCL_SOURCE_DIR}/source/
       ${SYCL_SOURCE_DIR}/unittests/
     )
diff --git a/sycl/include/sycl/detail/spinlock.hpp b/sycl/internal/spinlock.hpp
similarity index 100%
rename from sycl/include/sycl/detail/spinlock.hpp
rename to sycl/internal/spinlock.hpp
diff --git a/sycl/source/CMakeLists.txt b/sycl/source/CMakeLists.txt
index 167798a07de2c..09ff24e216129 100644
--- a/sycl/source/CMakeLists.txt
+++ b/sycl/source/CMakeLists.txt
@@ -74,6 +74,7 @@ function(add_sycl_rt_library LIB_NAME LIB_OBJ_NAME)
     ${LIB_OBJ_NAME}
     PRIVATE
       ${CMAKE_CURRENT_SOURCE_DIR}
+      ${sycl_internal_dir}
       ${sycl_inc_dir}
   )
 
diff --git a/sycl/source/detail/device_kernel_info.hpp b/sycl/source/detail/device_kernel_info.hpp
index 9408d906946e5..fa31a757b90f5 100644
--- a/sycl/source/detail/device_kernel_info.hpp
+++ b/sycl/source/detail/device_kernel_info.hpp
@@ -10,8 +10,8 @@
 #include <detail/hashers.hpp>
 #include <detail/kernel_arg_mask.hpp>
 #include <hash_table8.hpp>
+#include <spinlock.hpp>
 #include <sycl/detail/compile_time_kernel_info.hpp>
-#include <sycl/detail/spinlock.hpp>
 #include <sycl/detail/ur.hpp>
 #include <sycl/kernel_bundle.hpp>
 
diff --git a/sycl/source/detail/global_handler.cpp b/sycl/source/detail/global_handler.cpp
index 9e2b30727e23f..b6cb416a8fecd 100644
--- a/sycl/source/detail/global_handler.cpp
+++ b/sycl/source/detail/global_handler.cpp
@@ -21,8 +21,8 @@
 #include <detail/thread_pool.hpp>
 #include <detail/ur.hpp>
 #include <detail/xpti_registry.hpp>
+#include <spinlock.hpp>
 #include <sycl/detail/device_filter.hpp>
-#include <sycl/detail/spinlock.hpp>
 
 #ifdef _WIN32
 #include <windows.h>
diff --git a/sycl/source/detail/global_handler.hpp b/sycl/source/detail/global_handler.hpp
index 6d794bbdc8d9a..354438e92d4aa 100644
--- a/sycl/source/detail/global_handler.hpp
+++ b/sycl/source/detail/global_handler.hpp
@@ -8,7 +8,7 @@
 
 #pragma once
 
-#include <sycl/detail/spinlock.hpp>
+#include <spinlock.hpp>
 #include <sycl/detail/util.hpp>
 
 #include <memory>
diff --git a/sycl/source/detail/kernel_program_cache.hpp b/sycl/source/detail/kernel_program_cache.hpp
index 1ba4374b8f4c8..af70a2d22e000 100644
--- a/sycl/source/detail/kernel_program_cache.hpp
+++ b/sycl/source/detail/kernel_program_cache.hpp
@@ -14,10 +14,10 @@
 #include <detail/kernel_arg_mask.hpp>
 #include <detail/platform_impl.hpp>
 #include <detail/unordered_multimap.hpp>
+#include <spinlock.hpp>
 #include <sycl/detail/common.hpp>
 #include <sycl/detail/locked.hpp>
 #include <sycl/detail/os_util.hpp>
-#include <sycl/detail/spinlock.hpp>
 #include <sycl/detail/ur.hpp>
 #include <sycl/detail/util.hpp>
 
diff --git a/sycl/test/CMakeLists.txt b/sycl/test/CMakeLists.txt
index caeac5ed9a59e..2e64e20cfbf87 100644
--- a/sycl/test/CMakeLists.txt
+++ b/sycl/test/CMakeLists.txt
@@ -16,6 +16,7 @@ set(SYCL_THREADS_LIB ${CMAKE_THREAD_LIBS_INIT})
 # TEST_INCLUDE_PATH is used for syntax-only verification of type information.
 list(APPEND test_includes ${SYCL_INCLUDE})
 list(APPEND test_includes ${SYCL_SOURCE_DIR}/source)
+list(APPEND test_includes ${sycl_internal_dir})
 if(SYCL_ENABLE_EXTENSION_JIT)
   list(APPEND test_includes ${LLVM_EXTERNAL_SYCL_JIT_SOURCE_DIR}/jit-compiler/include)
   list(APPEND test_includes ${LLVM_EXTERNAL_SYCL_JIT_SOURCE_DIR}/common/include)
diff --git a/sycl/tools/sycl-trace/CMakeLists.txt b/sycl/tools/sycl-trace/CMakeLists.txt
index f1e804dee0b91..13a4160bac4df 100644
--- a/sycl/tools/sycl-trace/CMakeLists.txt
+++ b/sycl/tools/sycl-trace/CMakeLists.txt
@@ -20,6 +20,7 @@ if ("level_zero" IN_LIST SYCL_ENABLE_BACKENDS)
   add_dependencies(sycl-trace ze_trace_collector)
   target_include_directories(ze_trace_collector PRIVATE
     "${sycl_inc_dir}"
+    "${sycl_internal_dir}"
   )
 endif()
 
@@ -34,6 +35,7 @@ if ("cuda" IN_LIST SYCL_ENABLE_BACKENDS)
   add_dependencies(sycl-trace cuda_trace_collector)
   target_include_directories(cuda_trace_collector PRIVATE
     "${sycl_inc_dir}"
+    "${sycl_internal_dir}"
   )
 endif()
 
@@ -88,6 +90,7 @@ target_include_directories(sycl_ur_trace_collector PRIVATE
     "${CMAKE_CURRENT_SOURCE_DIR}/../xpti_helpers/"
     "${sycl_inc_dir}"
     "${sycl_src_dir}"
+    "${sycl_internal_dir}"
     "${CMAKE_CURRENT_BINARY_DIR}"
 )
 
diff --git a/sycl/tools/sycl-trace/collector.cpp b/sycl/tools/sycl-trace/collector.cpp
index 1b69e46e09410..e3264c5c5eefc 100644
--- a/sycl/tools/sycl-trace/collector.cpp
+++ b/sycl/tools/sycl-trace/collector.cpp
@@ -11,8 +11,8 @@
 #include <dlfcn.h>
 #include <iostream>
 #include <mutex>
+#include <spinlock.hpp>
 #include <string>
-#include <sycl/detail/spinlock.hpp>
 
 sycl::detail::SpinLock GlobalLock;
 
diff --git a/sycl/tools/sycl-trace/cuda_trace_collector.cpp b/sycl/tools/sycl-trace/cuda_trace_collector.cpp
index a9ddfde1884a3..066fd9d7aa8ae 100644
--- a/sycl/tools/sycl-trace/cuda_trace_collector.cpp
+++ b/sycl/tools/sycl-trace/cuda_trace_collector.cpp
@@ -11,7 +11,7 @@
 
 #include "xpti/xpti_trace_framework.h"
 
-#include <sycl/detail/spinlock.hpp>
+#include <spinlock.hpp>
 
 #include <cuda.h>
 #include <cupti.h>
diff --git a/sycl/tools/sycl-trace/sycl_trace_collector.cpp b/sycl/tools/sycl-trace/sycl_trace_collector.cpp
index 85222b4e9677d..8e23f7bc793a3 100644
--- a/sycl/tools/sycl-trace/sycl_trace_collector.cpp
+++ b/sycl/tools/sycl-trace/sycl_trace_collector.cpp
@@ -11,7 +11,7 @@
 
 #include "xpti/xpti_trace_framework.hpp"
 
-#include <sycl/detail/spinlock.hpp>
+#include <spinlock.hpp>
 
 #include <iostream>
 #include <mutex>
diff --git a/sycl/tools/sycl-trace/ur_trace_collector.cpp b/sycl/tools/sycl-trace/ur_trace_collector.cpp
index e7c056ed13801..27e81687debf9 100644
--- a/sycl/tools/sycl-trace/ur_trace_collector.cpp
+++ b/sycl/tools/sycl-trace/ur_trace_collector.cpp
@@ -11,7 +11,7 @@
 
 #include "xpti/xpti_trace_framework.h"
 
-#include <sycl/detail/spinlock.hpp>
+#include <spinlock.hpp>
 #include <unified-runtime/ur_print.hpp>
 
 #include <iostream>
diff --git a/sycl/tools/sycl-trace/verification_collector.cpp b/sycl/tools/sycl-trace/verification_collector.cpp
index 6bdf27440cfc3..93fe6e5f1e981 100644
--- a/sycl/tools/sycl-trace/verification_collector.cpp
+++ b/sycl/tools/sycl-trace/verification_collector.cpp
@@ -13,7 +13,7 @@
 
 #include "usm_analyzer.hpp"
 
-#include <sycl/detail/spinlock.hpp>
+#include <spinlock.hpp>
 
 #include <iostream>
 #include <mutex>
diff --git a/sycl/tools/sycl-trace/ze_trace_collector.cpp b/sycl/tools/sycl-trace/ze_trace_collector.cpp
index d7f7c5278b201..cba9d6234b3cd 100644
--- a/sycl/tools/sycl-trace/ze_trace_collector.cpp
+++ b/sycl/tools/sycl-trace/ze_trace_collector.cpp
@@ -11,7 +11,7 @@
 
 #include "xpti/xpti_trace_framework.h"
 
-#include <sycl/detail/spinlock.hpp>
+#include <spinlock.hpp>
 
 #include <zet_api.h>