diff --git a/sycl/source/detail/context_impl.cpp b/sycl/source/detail/context_impl.cpp
index d738053302e54..74e7a90c2b163 100644
--- a/sycl/source/detail/context_impl.cpp
+++ b/sycl/source/detail/context_impl.cpp
@@ -131,12 +131,23 @@ context_impl::~context_impl() {
               DeviceGlobal);
       DGEntry->removeAssociatedResources(this);
     }
+#ifdef _WIN32
+    if (!sycl::detail::GlobalHandler::instance().isUrTearDowned) {
+      for (auto LibProg : MCachedLibPrograms) {
+        assert(LibProg.second && "Null program must not be kept in the cache");
+        getPlugin()->call(urProgramRelease, LibProg.second);
+      }
+      // TODO catch an exception and put it to list of asynchronous exceptions
+      getPlugin()->call_nocheck(urContextRelease, MContext);
+    }
+#else
     for (auto LibProg : MCachedLibPrograms) {
       assert(LibProg.second && "Null program must not be kept in the cache");
       getPlugin()->call(urProgramRelease, LibProg.second);
     }
     // TODO catch an exception and put it to list of asynchronous exceptions
     getPlugin()->call_nocheck(urContextRelease, MContext);
+#endif
   } catch (std::exception &e) {
     __SYCL_REPORT_EXCEPTION_TO_STREAM("exception in ~context_impl", e);
   }
diff --git a/sycl/source/detail/device_image_impl.hpp b/sycl/source/detail/device_image_impl.hpp
index 0786457d3a7c9..d2f9a4027fe4b 100644
--- a/sycl/source/detail/device_image_impl.hpp
+++ b/sycl/source/detail/device_image_impl.hpp
@@ -311,8 +311,15 @@ class device_image_impl {
   ~device_image_impl() {
     try {
       if (MProgram) {
+#ifdef _WIN32
+        if (!sycl::detail::GlobalHandler::instance().isUrTearDowned) {
+          const PluginPtr &Plugin = getSyclObjImpl(MContext)->getPlugin();
+          Plugin->call(urProgramRelease, MProgram);
+        }
+#else
         const PluginPtr &Plugin = getSyclObjImpl(MContext)->getPlugin();
         Plugin->call(urProgramRelease, MProgram);
+#endif
       }
       if (MSpecConstsBuffer) {
         std::lock_guard<std::mutex> Lock{MSpecConstAccessMtx};
diff --git a/sycl/source/detail/global_handler.cpp b/sycl/source/detail/global_handler.cpp
index 8376212984d76..d78d2a603c74b 100644
--- a/sycl/source/detail/global_handler.cpp
+++ b/sycl/source/detail/global_handler.cpp
@@ -303,6 +303,7 @@ void GlobalHandler::drainThreadPool() {
 // accidentally retain device handles. etc
 void shutdown_win() {
   GlobalHandler *&Handler = GlobalHandler::getInstancePtr();
+  Handler->isUrTearDowned = true;
   Handler->unloadPlugins();
 }
 #else
diff --git a/sycl/source/detail/global_handler.hpp b/sycl/source/detail/global_handler.hpp
index 069fff3dbcdd5..04eaeea9bc592 100644
--- a/sycl/source/detail/global_handler.hpp
+++ b/sycl/source/detail/global_handler.hpp
@@ -50,6 +50,7 @@ class GlobalHandler {
   /// as runtime library is loaded (i.e. untill `DllMain` or
   /// `__attribute__((destructor))` is called).
   static GlobalHandler &instance();
+  bool isUrTearDowned = false;
 
   GlobalHandler(const GlobalHandler &) = delete;
   GlobalHandler(GlobalHandler &&) = delete;
diff --git a/sycl/source/detail/kernel_impl.cpp b/sycl/source/detail/kernel_impl.cpp
index c458e6b3d47f9..c5bac15e4a5d7 100644
--- a/sycl/source/detail/kernel_impl.cpp
+++ b/sycl/source/detail/kernel_impl.cpp
@@ -58,8 +58,15 @@ kernel_impl::kernel_impl(ur_kernel_handle_t Kernel, ContextImplPtr ContextImpl,
 
 kernel_impl::~kernel_impl() {
   try {
+#ifdef _WIN32
+    if (!sycl::detail::GlobalHandler::instance().isUrTearDowned) {
+      // TODO catch an exception and put it to list of asynchronous exceptions
+      getPlugin()->call(urKernelRelease, MKernel);
+    }
+#else
     // TODO catch an exception and put it to list of asynchronous exceptions
     getPlugin()->call(urKernelRelease, MKernel);
+#endif
   } catch (std::exception &e) {
     __SYCL_REPORT_EXCEPTION_TO_STREAM("exception in ~kernel_impl", e);
   }
diff --git a/sycl/source/detail/kernel_program_cache.hpp b/sycl/source/detail/kernel_program_cache.hpp
index 7492aa7969477..466f7eeb9f2e0 100644
--- a/sycl/source/detail/kernel_program_cache.hpp
+++ b/sycl/source/detail/kernel_program_cache.hpp
@@ -102,8 +102,15 @@ class KernelProgramCache {
     ~ProgramBuildResult() {
       try {
         if (Val) {
+#ifdef _WIN32
+          if (!sycl::detail::GlobalHandler::instance().isUrTearDowned) {
+            ur_result_t Err = Plugin->call_nocheck(urProgramRelease, Val);
+            __SYCL_CHECK_UR_CODE_NO_EXC(Err);
+          }
+#else
           ur_result_t Err = Plugin->call_nocheck(urProgramRelease, Val);
           __SYCL_CHECK_UR_CODE_NO_EXC(Err);
+#endif
         }
       } catch (std::exception &e) {
         __SYCL_REPORT_EXCEPTION_TO_STREAM("exception in ~ProgramBuildResult",
@@ -140,8 +147,15 @@ class KernelProgramCache {
     ~KernelBuildResult() {
       try {
         if (Val.first) {
+#ifdef _WIN32
+          if (!sycl::detail::GlobalHandler::instance().isUrTearDowned) {
+            ur_result_t Err = Plugin->call_nocheck(urKernelRelease, Val.first);
+            __SYCL_CHECK_UR_CODE_NO_EXC(Err);
+          }
+#else
           ur_result_t Err = Plugin->call_nocheck(urKernelRelease, Val.first);
           __SYCL_CHECK_UR_CODE_NO_EXC(Err);
+#endif
         }
       } catch (std::exception &e) {
         __SYCL_REPORT_EXCEPTION_TO_STREAM("exception in ~KernelBuildResult", e);