Going Virtual - what to do with GMB listings?

We're a consultancy business working with clients across the UK. We're in the process of closing our two office locations and moving the team to home-based working. Both offices have a GMB listing inc some positive reviews but what should i do with them?

Merge and revise to SAB? how does that work with our pan-UK service area?

Link to a virtual office and hope google doesn't notice? Is there a wider risk of a penalty to general rankings if we do that? (GMB itself is a small part of our traffic so i'm not too worried about risking a takedown of our GMB listing.)

I recognise i can't just keep them as is but i'm reluctant to lose the SEO benefit they provide.