diff --git a/llvm/lib/Target/AArch64/AArch64FastISel.cpp b/llvm/lib/Target/AArch64/AArch64FastISel.cpp
index 18e246e5af57dd..0246c7454bf010 100644
--- a/llvm/lib/Target/AArch64/AArch64FastISel.cpp
+++ b/llvm/lib/Target/AArch64/AArch64FastISel.cpp
@@ -16,10 +16,10 @@
 #include "AArch64CallingConvention.h"
 #include "AArch64MachineFunctionInfo.h"
 #include "AArch64RegisterInfo.h"
+#include "AArch64SMEAttributes.h"
 #include "AArch64Subtarget.h"
 #include "MCTargetDesc/AArch64AddressingModes.h"
 #include "Utils/AArch64BaseInfo.h"
-#include "Utils/AArch64SMEAttributes.h"
 #include "llvm/ADT/APFloat.h"
 #include "llvm/ADT/APInt.h"
 #include "llvm/ADT/DenseMap.h"
diff --git a/llvm/lib/Target/AArch64/AArch64FrameLowering.cpp b/llvm/lib/Target/AArch64/AArch64FrameLowering.cpp
index c934d9269ea1e5..74b0050798e5ea 100644
--- a/llvm/lib/Target/AArch64/AArch64FrameLowering.cpp
+++ b/llvm/lib/Target/AArch64/AArch64FrameLowering.cpp
@@ -218,10 +218,10 @@
 #include "AArch64MachineFunctionInfo.h"
 #include "AArch64PrologueEpilogue.h"
 #include "AArch64RegisterInfo.h"
+#include "AArch64SMEAttributes.h"
 #include "AArch64Subtarget.h"
 #include "MCTargetDesc/AArch64AddressingModes.h"
 #include "MCTargetDesc/AArch64MCTargetDesc.h"
-#include "Utils/AArch64SMEAttributes.h"
 #include "llvm/ADT/ScopeExit.h"
 #include "llvm/ADT/SmallVector.h"
 #include "llvm/Analysis/ValueTracking.h"
diff --git a/llvm/lib/Target/AArch64/AArch64ISelLowering.cpp b/llvm/lib/Target/AArch64/AArch64ISelLowering.cpp
index 81c87ace76e566..3c7ad4d459dd04 100644
--- a/llvm/lib/Target/AArch64/AArch64ISelLowering.cpp
+++ b/llvm/lib/Target/AArch64/AArch64ISelLowering.cpp
@@ -16,11 +16,11 @@
 #include "AArch64MachineFunctionInfo.h"
 #include "AArch64PerfectShuffle.h"
 #include "AArch64RegisterInfo.h"
+#include "AArch64SMEAttributes.h"
 #include "AArch64Subtarget.h"
 #include "AArch64TargetMachine.h"
 #include "MCTargetDesc/AArch64AddressingModes.h"
 #include "Utils/AArch64BaseInfo.h"
-#include "Utils/AArch64SMEAttributes.h"
 #include "llvm/ADT/APFloat.h"
 #include "llvm/ADT/APInt.h"
 #include "llvm/ADT/ArrayRef.h"
diff --git a/llvm/lib/Target/AArch64/AArch64MachineFunctionInfo.h b/llvm/lib/Target/AArch64/AArch64MachineFunctionInfo.h
index f680a5e52551d7..c137a5458b0470 100644
--- a/llvm/lib/Target/AArch64/AArch64MachineFunctionInfo.h
+++ b/llvm/lib/Target/AArch64/AArch64MachineFunctionInfo.h
@@ -13,8 +13,8 @@
 #ifndef LLVM_LIB_TARGET_AARCH64_AARCH64MACHINEFUNCTIONINFO_H
 #define LLVM_LIB_TARGET_AARCH64_AARCH64MACHINEFUNCTIONINFO_H
 
+#include "AArch64SMEAttributes.h"
 #include "AArch64Subtarget.h"
-#include "Utils/AArch64SMEAttributes.h"
 #include "llvm/ADT/ArrayRef.h"
 #include "llvm/ADT/SmallPtrSet.h"
 #include "llvm/ADT/SmallVector.h"
diff --git a/llvm/lib/Target/AArch64/AArch64RegisterInfo.cpp b/llvm/lib/Target/AArch64/AArch64RegisterInfo.cpp
index 2c004e00aa00d4..ab1df70d0cf536 100644
--- a/llvm/lib/Target/AArch64/AArch64RegisterInfo.cpp
+++ b/llvm/lib/Target/AArch64/AArch64RegisterInfo.cpp
@@ -15,10 +15,10 @@
 #include "AArch64FrameLowering.h"
 #include "AArch64InstrInfo.h"
 #include "AArch64MachineFunctionInfo.h"
+#include "AArch64SMEAttributes.h"
 #include "AArch64Subtarget.h"
 #include "MCTargetDesc/AArch64AddressingModes.h"
 #include "MCTargetDesc/AArch64InstPrinter.h"
-#include "Utils/AArch64SMEAttributes.h"
 #include "llvm/ADT/BitVector.h"
 #include "llvm/BinaryFormat/Dwarf.h"
 #include "llvm/CodeGen/LiveRegMatrix.h"
diff --git a/llvm/lib/Target/AArch64/Utils/AArch64SMEAttributes.cpp b/llvm/lib/Target/AArch64/AArch64SMEAttributes.cpp
similarity index 100%
rename from llvm/lib/Target/AArch64/Utils/AArch64SMEAttributes.cpp
rename to llvm/lib/Target/AArch64/AArch64SMEAttributes.cpp
diff --git a/llvm/lib/Target/AArch64/Utils/AArch64SMEAttributes.h b/llvm/lib/Target/AArch64/AArch64SMEAttributes.h
similarity index 100%
rename from llvm/lib/Target/AArch64/Utils/AArch64SMEAttributes.h
rename to llvm/lib/Target/AArch64/AArch64SMEAttributes.h
diff --git a/llvm/lib/Target/AArch64/AArch64TargetTransformInfo.cpp b/llvm/lib/Target/AArch64/AArch64TargetTransformInfo.cpp
index 197aae6e03cb1f..70e6bc18c3f342 100644
--- a/llvm/lib/Target/AArch64/AArch64TargetTransformInfo.cpp
+++ b/llvm/lib/Target/AArch64/AArch64TargetTransformInfo.cpp
@@ -9,8 +9,8 @@
 #include "AArch64TargetTransformInfo.h"
 #include "AArch64ExpandImm.h"
 #include "AArch64PerfectShuffle.h"
+#include "AArch64SMEAttributes.h"
 #include "MCTargetDesc/AArch64AddressingModes.h"
-#include "Utils/AArch64SMEAttributes.h"
 #include "llvm/ADT/DenseMap.h"
 #include "llvm/Analysis/LoopInfo.h"
 #include "llvm/Analysis/TargetTransformInfo.h"
diff --git a/llvm/lib/Target/AArch64/CMakeLists.txt b/llvm/lib/Target/AArch64/CMakeLists.txt
index 2226ac545f68ea..285d646293eb7a 100644
--- a/llvm/lib/Target/AArch64/CMakeLists.txt
+++ b/llvm/lib/Target/AArch64/CMakeLists.txt
@@ -76,6 +76,7 @@ add_llvm_target(AArch64CodeGen
   AArch64PromoteConstant.cpp
   AArch64PBQPRegAlloc.cpp
   AArch64RegisterInfo.cpp
+  AArch64SMEAttributes.cpp
   AArch64SLSHardening.cpp
   AArch64SelectionDAGInfo.cpp
   AArch64SpeculationHardening.cpp
diff --git a/llvm/lib/Target/AArch64/GISel/AArch64CallLowering.cpp b/llvm/lib/Target/AArch64/GISel/AArch64CallLowering.cpp
index 79bef76cf4c4f6..55694efafeed16 100644
--- a/llvm/lib/Target/AArch64/GISel/AArch64CallLowering.cpp
+++ b/llvm/lib/Target/AArch64/GISel/AArch64CallLowering.cpp
@@ -17,8 +17,8 @@
 #include "AArch64ISelLowering.h"
 #include "AArch64MachineFunctionInfo.h"
 #include "AArch64RegisterInfo.h"
+#include "AArch64SMEAttributes.h"
 #include "AArch64Subtarget.h"
-#include "Utils/AArch64SMEAttributes.h"
 #include "llvm/ADT/ArrayRef.h"
 #include "llvm/ADT/SmallVector.h"
 #include "llvm/Analysis/ObjCARCUtil.h"
diff --git a/llvm/lib/Target/AArch64/SMEABIPass.cpp b/llvm/lib/Target/AArch64/SMEABIPass.cpp
index 79ceb2ababc7b2..6bdad036c1f71d 100644
--- a/llvm/lib/Target/AArch64/SMEABIPass.cpp
+++ b/llvm/lib/Target/AArch64/SMEABIPass.cpp
@@ -13,7 +13,7 @@
 //===----------------------------------------------------------------------===//
 
 #include "AArch64.h"
-#include "Utils/AArch64SMEAttributes.h"
+#include "AArch64SMEAttributes.h"
 #include "llvm/ADT/StringRef.h"
 #include "llvm/CodeGen/TargetLowering.h"
 #include "llvm/CodeGen/TargetPassConfig.h"
diff --git a/llvm/lib/Target/AArch64/Utils/CMakeLists.txt b/llvm/lib/Target/AArch64/Utils/CMakeLists.txt
index 6ff462cc269eb8..33b15cc55884c9 100644
--- a/llvm/lib/Target/AArch64/Utils/CMakeLists.txt
+++ b/llvm/lib/Target/AArch64/Utils/CMakeLists.txt
@@ -1,10 +1,8 @@
 add_llvm_component_library(LLVMAArch64Utils
   AArch64BaseInfo.cpp
-  AArch64SMEAttributes.cpp
 
   LINK_COMPONENTS
   Support
-  Core
 
   ADD_TO_COMPONENT
   AArch64
diff --git a/llvm/unittests/Target/AArch64/SMEAttributesTest.cpp b/llvm/unittests/Target/AArch64/SMEAttributesTest.cpp
index bd0e53c69622e8..595dcd2f4dcc5f 100644
--- a/llvm/unittests/Target/AArch64/SMEAttributesTest.cpp
+++ b/llvm/unittests/Target/AArch64/SMEAttributesTest.cpp
@@ -1,4 +1,4 @@
-#include "Utils/AArch64SMEAttributes.h"
+#include "AArch64SMEAttributes.h"
 #include "llvm/AsmParser/Parser.h"
 #include "llvm/IR/Function.h"
 #include "llvm/IR/InstrTypes.h"