After using the Elytra the player can, sometimes, walk through blocks that are floating, with no block under them. This seems to go on until the player has died. The player can jump into the block, from bellow, but not from the side. Strangely enough the player can still mine it.
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I have this too. It also adds the xray affect when your head clips through the top block. I can also walk though open trapdoors if the are at waist height. I find logging out of world and back in fixes it.

Jayden it doesn't seem to occur after hitting a wall, in some cases all I have to do is take off and land. Additionally it doesn't seem to give an xray effect...

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I think this is the same as MCPE-109925 Player hitbox incorrect after hitting a wall with an elytra - Jira (mojang.com)