The grey (rather plain c.f. Red-throated Pipit) back, white underparts, white supercilium flared behind the eye and pale loral area indicate that this is Buff-bellied Pipit. I agree that in this photo the basal area of the bill appears pale - although I'm not sure I'd describe it as yellowish.
Pipits are, of course, not easy to id - all of them, to an extent, are rather non-descript, brown-streaked jobs. Buff-bellied Pipit (in autumn/winter) is more "grey and white" than other species - a feature that is clear, I think, in this photo and the photos in the "Buff-bellied Pipit" thread below.
david
