diff --git a/unified-runtime/source/adapters/level_zero/v2/context.cpp b/unified-runtime/source/adapters/level_zero/v2/context.cpp
index b96e05e9d315a..3d2a7758d6be4 100644
--- a/unified-runtime/source/adapters/level_zero/v2/context.cpp
+++ b/unified-runtime/source/adapters/level_zero/v2/context.cpp
@@ -35,11 +35,28 @@ filterP2PDevices(ur_device_handle_t hSourceDevice,
 }
 
 static std::vector<std::vector<ur_device_handle_t>>
-populateP2PDevices(size_t maxDevices,
-                   const std::vector<ur_device_handle_t> &devices) {
-  std::vector<std::vector<ur_device_handle_t>> p2pDevices(maxDevices);
+populateP2PDevices(const std::vector<ur_device_handle_t> &devices) {
+  std::vector<ur_device_handle_t> allDevices;
+  std::function<void(ur_device_handle_t)> collectDeviceAndSubdevices =
+      [&allDevices, &collectDeviceAndSubdevices](ur_device_handle_t device) {
+        allDevices.push_back(device);
+        for (auto &subDevice : device->SubDevices) {
+          collectDeviceAndSubdevices(subDevice);
+        }
+      };
+
   for (auto &device : devices) {
-    p2pDevices[device->Id.value()] = filterP2PDevices(device, devices);
+    collectDeviceAndSubdevices(device);
+  }
+
+  uint64_t maxDeviceId = 0;
+  for (auto &device : allDevices) {
+    maxDeviceId = std::max(maxDeviceId, device->Id.value());
+  }
+
+  std::vector<std::vector<ur_device_handle_t>> p2pDevices(maxDeviceId + 1);
+  for (auto &device : allDevices) {
+    p2pDevices[device->Id.value()] = filterP2PDevices(device, allDevices);
   }
   return p2pDevices;
 }
@@ -83,8 +100,7 @@ ur_context_handle_t_::ur_context_handle_t_(ze_context_handle_t hContext,
       nativeEventsPool(this, std::make_unique<v2::provider_normal>(
                                  this, v2::QUEUE_IMMEDIATE,
                                  v2::EVENT_FLAGS_PROFILING_ENABLED)),
-      p2pAccessDevices(populateP2PDevices(
-          phDevices[0]->Platform->getNumDevices(), this->hDevices)),
+      p2pAccessDevices(populateP2PDevices(this->hDevices)),
       defaultUSMPool(this, nullptr), asyncPool(this, nullptr) {}
 
 ur_result_t ur_context_handle_t_::retain() {