diff --git a/cmd/cli/kubectl-kyverno/values/load_test.go b/cmd/cli/kubectl-kyverno/values/load_test.go
index 6e3915e134..78997b6de4 100644
--- a/cmd/cli/kubectl-kyverno/values/load_test.go
+++ b/cmd/cli/kubectl-kyverno/values/load_test.go
@@ -6,6 +6,7 @@ import (
 	"testing"
 
 	"github.com/go-git/go-billy/v5"
+	"github.com/go-git/go-billy/v5/memfs"
 	valuesapi "github.com/kyverno/kyverno/cmd/cli/kubectl-kyverno/apis/values"
 )
 
@@ -44,6 +45,29 @@ func Test_readFile(t *testing.T) {
 		filepath: "../_testdata/values/valid.yaml",
 		want:     mustReadFile("../_testdata/values/valid.yaml"),
 		wantErr:  false,
+	}, {
+		name:     "empty (billy)",
+		f:        memfs.New(),
+		filepath: "",
+		want:     nil,
+		wantErr:  true,
+	}, {
+		name: "valid (billy)",
+		f: func() billy.Filesystem {
+			f := memfs.New()
+			file, err := f.Create("valid.yaml")
+			if err != nil {
+				t.Fatal(err)
+			}
+			if _, err := file.Write([]byte("foo: bar")); err != nil {
+				t.Fatal(err)
+			}
+			defer file.Close()
+			return f
+		}(),
+		filepath: "valid.yaml",
+		want:     []byte("foo: bar"),
+		wantErr:  false,
 	}}
 	for _, tt := range tests {
 		t.Run(tt.name, func(t *testing.T) {
diff --git a/cmd/cli/kubectl-kyverno/variables/utils.go b/cmd/cli/kubectl-kyverno/variables/utils.go
index d4b36e7911..ca737418b9 100644
--- a/cmd/cli/kubectl-kyverno/variables/utils.go
+++ b/cmd/cli/kubectl-kyverno/variables/utils.go
@@ -5,7 +5,8 @@ import (
 )
 
 func NeedsVariable(variable string) bool {
-	return !strings.Contains(variable, "request.object") &&
+	return variable != "" &&
+		!strings.Contains(variable, "request.object") &&
 		!strings.Contains(variable, "request.operation") &&
 		!strings.Contains(variable, "element") &&
 		variable != "elementIndex"
diff --git a/cmd/cli/kubectl-kyverno/variables/utils_test.go b/cmd/cli/kubectl-kyverno/variables/utils_test.go
new file mode 100644
index 0000000000..6323acdfca
--- /dev/null
+++ b/cmd/cli/kubectl-kyverno/variables/utils_test.go
@@ -0,0 +1,79 @@
+package variables
+
+import (
+	"testing"
+)
+
+func TestNeedsVariable(t *testing.T) {
+	tests := []struct {
+		name string
+		want bool
+	}{{
+		name: "",
+		want: false,
+	}, {
+		name: "request.object.spec",
+		want: false,
+	}, {
+		name: "request.operation",
+		want: false,
+	}, {
+		name: "element.spec.container",
+		want: false,
+	}, {
+		name: "elementIndex",
+		want: false,
+	}, {
+		name: "foo",
+		want: true,
+	}}
+	for _, tt := range tests {
+		t.Run(tt.name, func(t *testing.T) {
+			if got := NeedsVariable(tt.name); got != tt.want {
+				t.Errorf("NeedsVariable() = %v, want %v", got, tt.want)
+			}
+		})
+	}
+}
+
+func TestNeedsVariables(t *testing.T) {
+	tests := []struct {
+		name      string
+		variables []string
+		want      bool
+	}{{
+		name:      "nil",
+		variables: nil,
+		want:      false,
+	}, {
+		name:      "empty",
+		variables: []string{},
+		want:      false,
+	}, {
+		name: "false",
+		variables: []string{
+			"request.object.spec",
+			"request.operation",
+			"element.spec.container",
+			"elementIndex",
+		},
+		want: false,
+	}, {
+		name: "true",
+		variables: []string{
+			"request.object.spec",
+			"request.operation",
+			"element.spec.container",
+			"elementIndex",
+			"foo",
+		},
+		want: true,
+	}}
+	for _, tt := range tests {
+		t.Run(tt.name, func(t *testing.T) {
+			if got := NeedsVariables(tt.variables...); got != tt.want {
+				t.Errorf("NeedsVariables() = %v, want %v", got, tt.want)
+			}
+		})
+	}
+}
diff --git a/cmd/cli/kubectl-kyverno/variables/variables.go b/cmd/cli/kubectl-kyverno/variables/variables.go
index db8cdc05b7..3cb45e6b12 100644
--- a/cmd/cli/kubectl-kyverno/variables/variables.go
+++ b/cmd/cli/kubectl-kyverno/variables/variables.go
@@ -33,6 +33,9 @@ func (v Variables) Subresources() []valuesapi.Subresource {
 	if v.values == nil {
 		return nil
 	}
+	if len(v.values.Subresources) == 0 {
+		return nil
+	}
 	return v.values.Subresources
 }
 
diff --git a/cmd/cli/kubectl-kyverno/variables/variables_test.go b/cmd/cli/kubectl-kyverno/variables/variables_test.go
new file mode 100644
index 0000000000..66ec1b4a3d
--- /dev/null
+++ b/cmd/cli/kubectl-kyverno/variables/variables_test.go
@@ -0,0 +1,91 @@
+package variables
+
+import (
+	"reflect"
+	"testing"
+
+	valuesapi "github.com/kyverno/kyverno/cmd/cli/kubectl-kyverno/apis/values"
+)
+
+func TestVariables_HasVariables(t *testing.T) {
+	tests := []struct {
+		name      string
+		values    *valuesapi.Values
+		variables map[string]string
+		want      bool
+	}{{
+		name:      "nil",
+		values:    nil,
+		variables: nil,
+		want:      false,
+	}, {
+		name:      "empty",
+		values:    nil,
+		variables: map[string]string{},
+		want:      false,
+	}, {
+		name:   "not empty",
+		values: nil,
+		variables: map[string]string{
+			"foo": "bar",
+		},
+		want: true,
+	}}
+	for _, tt := range tests {
+		t.Run(tt.name, func(t *testing.T) {
+			v := Variables{
+				values:    tt.values,
+				variables: tt.variables,
+			}
+			if got := v.HasVariables(); got != tt.want {
+				t.Errorf("Variables.HasVariables() = %v, want %v", got, tt.want)
+			}
+		})
+	}
+}
+
+func TestVariables_Subresources(t *testing.T) {
+	tests := []struct {
+		name      string
+		values    *valuesapi.Values
+		variables map[string]string
+		want      []valuesapi.Subresource
+	}{{
+		name:      "nil values",
+		values:    nil,
+		variables: nil,
+		want:      nil,
+	}, {
+		name: "nil subresources",
+		values: &valuesapi.Values{
+			Subresources: nil,
+		},
+		variables: nil,
+		want:      nil,
+	}, {
+		name: "empty subresources",
+		values: &valuesapi.Values{
+			Subresources: []valuesapi.Subresource{},
+		},
+		variables: nil,
+		want:      nil,
+	}, {
+		name: "subresources",
+		values: &valuesapi.Values{
+			Subresources: []valuesapi.Subresource{{}},
+		},
+		variables: nil,
+		want:      []valuesapi.Subresource{{}},
+	}}
+	for _, tt := range tests {
+		t.Run(tt.name, func(t *testing.T) {
+			v := Variables{
+				values:    tt.values,
+				variables: tt.variables,
+			}
+			if got := v.Subresources(); !reflect.DeepEqual(got, tt.want) {
+				t.Errorf("Variables.Subresources() = %v, want %v", got, tt.want)
+			}
+		})
+	}
+}