Double taxation of workers who were stranded in the UK during pandemic global boarder closures

During UK and global lockdowns, world borders were closed, airlines suspended all flights and many British citizens working overseas and non UK citizens who were on business were stranded around the world and over stayed the 90 days rules in the UK or around the world not out of choice, but because there were no way out of the country to return to their work base. The UK HMRC have done nothing to put in exemptions and continued with ghosting Covid-19 situation with double taxing these groups of people their income and their pension contributions with rules which normally would be acceptable in a non-pandemic world if you over stayed in a country out of choice. Some of these people yes are seen as high earners, but they are not multi millionaires, some are just ordinary workers. People who have worked hard and saved their money for their future retirement only to be hit with self assessment bills that exceed their salaries. There are people who have had to cash in their unmatured pensions to pay the UK HMRC and left with very little for the future or having to extend their working life to make up for the cost of pandemic to them personally. Whilst the UK Government still do not raise taxation to companies who took furlough money to run their payrolls during the pandemic, they continue to hit workers with higher tax bills and many exceeding their take home after taxation, how is this fair? Many people had to continue to pay their mortgages, double pay for accommodation in their country of their work and for in the UK where they were stranded, they had continued expenses for living, but within the self assessment these are not considered in their calculations? Also they calculate on assumption of the following years taxation and that you will exceed the 90 day rule, to seek payment on account, where you can seek a refund the following taxation year.