Hi, yellow lining (tartar) will build up around the teeth when brushing is not done with the correct technique. I can understand your problem, though brushing twice a day you still observe that lining it might be because that tartar would have been hardened before you started cleaning effectively. Once tartar is hardened, how effectively we brush also we can't remove that lining.
Next Steps
You should go to a dentist and get cleaning done.
Health Tips
After the cleaning procedure, brush with the correct technique daily (teach the child as well) so that you won't observe that lining at all in the future.