Hello Luca
Unfortunately I have never used FLAC (except for ver. 1.0 !) and so I am not familiar with its capabilities, apart from what I 've read in the brochures. Never-the-less the problem you mention is common in practically all codes dealing with tunnelling.
I have used on such occasions gap elements available in other codes (perhaps also in FLAC ?) that can show a non-linear stress-strain behavior with modulus aproaching infinity as the width of the element tends to zero. These are like 2D shell elements that can accept initial gap, slip etc. They are usually used to model faults or spring foundation. The initial stiffness of such elements, that starts to function increasing after the initial gap has closed, may be chosen as normal K0=E/d and tangent Ks=G/d where E,G moduli of soil and d usually at 0.01m. That is if FLAC is able to accept non-linear relations and increase element stifness as soon as the gap tends to close. After this phase you can initialise the lining and change the properties of the gap elements to match the properties of the mortar.
On some occasions I have seen (and experimented) with usual 2d elements with low modulus of deformation but have run against numerical instability problems.
But my initial thought is not how to model it but the problems related to the usefulness of this modelisation. The properties involved are far from exact for such a refined approach. You will have numerical results but their correspondence with real values is open to questions. In my opinion working first with the lining in contact with the soil will provide you with upper limits as to the stresses that may be presented in the lining accepting your estimation as to the part of the stress relief that has occured before the TBM reaches the section. A second analysis with gap (or eventually soft) elements with wdth equal to the estimated gap in the border of the excavation section and boundary conditions of dr=0, will provide you with a set of displacements. Although filosophically not correct, this approach should provide you with some limits for your design.
Please, consider the above with critical view as I just want to share my thoughts when dealing with this problem, and I am sure that FEM experts should have much more to say on (or even reject) the above.
Regards
Dimitrios