He interrupted his ‘umrah and completed it several years later. What does he have to do with regard to the things that are forbidden whilst in ihraam?
Question

                A person entered ihraam for ‘umrah for the first time when he was 16 years old, then he did tawaaf and after that he took off ihraam and did not complete his ‘umrah. Then he found out that he had to complete his ‘umrah. Several years after learning that, he put on ihraam and completed his ‘umrah. His question is: what should he do now to expiate, and how much should he do, if there is any expiation?.
Praise be to Allah.Whoever enters ihraam for 
    ‘umrah has to complete it, because Allaah says (interpretation of the 
    meaning): “And perform properly (i.e. all the ceremonies according to the 
    ways of Prophet Muhammad صلى الله عليه وسلم), 
    the Hajj and ‘Umrah (i.e. the pilgrimage to Makkah) for Allaah” [al-Baqarah 
    2:196]. The muhrim does not have the power to cancel his ‘umrah, unless 
    he stipulated a condition to that effect and something happened to prevent 
    him completing his ‘umrah or he is prevented from doing so by an enemy or 
    sickness. This stipulation means saying when entering ihraam: “O Allaah, my 
    exiting ihraam will be where I am prevented.” 
If a person enters ihraam 
    and does tawaaf, then does not complete his ‘umrah, he remains in a state of 
    ihraam and cannot exit it unless he completes his ‘umrah.  
If the person asked about 
    went back after he found out that it is obligatory to complete ‘umrah – even 
    if that was several years later – and he put on ihraam and completed his 
    ‘umrah, then he has exited ihraam and he does not have to do anything (as 
    expiation) with regard to the forbidden things that he did before that out 
    of ignorance or by mistake. 
Shaykh Ibn ‘Uthaymeen (may 
    Allaah have mercy on him) was asked about a woman who entered ihraam then 
    cancelled her ‘umrah, then she did another ‘umrah a few days after that. Is 
    this action correct? What is the ruling on the things she did that are 
    forbidden in ihraam? 
He replied: This action is 
    not correct, because once a person starts to do Hajj or ‘Umrah, it is haraam 
    for him to cancel it unless that is for a valid shar’i reason. Allaah says 
    (interpretation of the meaning): “And perform properly (i.e. all the 
    ceremonies according to the ways of Prophet Muhammad
    صلى الله عليه وسلم), the Hajj and ‘Umrah 
    (i.e. the pilgrimage to Makkah) for Allaah. But if you are prevented (from 
    completing them), sacrifice a Hady (animal, i.e. a sheep, a cow, or a camel) 
    such as you can afford” [al-Baqarah 2:196]. This woman has to repent to 
    Allaah for what she has done, but her ‘umrah is valid, because even though 
    she cancelled her ‘umrah, ‘umrah cannot be cancelled, and this is something 
    that applies only to Hajj and ‘Umrah. If the person who is doing ‘umrah 
    decides during the ‘umrah to cancel it, it is not cancelled, or if he 
    decides to cancel Hajj whilst he is getting dressed for Hajj, it is not 
    cancelled. Hence the scholars said that the rituals (of Hajj and ‘umrah) 
    cannot be cancelled. 
Based on this, we say: This 
    woman is still in a state of ihraam, from the time when she formed the 
    intention until she completes ‘umrah, and her intention to cancel it has no 
    effect, rather she is still in ihraam. 
To sum up: With regard to 
    this woman we say: Her ‘umrah is valid, but she should not try to cancel 
    ihraam again, because if she cancels ihraam, she cannot free herself from 
    it. With regard to what she has done of forbidden things, let us assume that 
    her husband had intercourse with her, and intercourse during ihraam is one 
    of the most serious of forbidden things, but she does not have to do 
    anything, because she was ignorant (of the ruling), and everyone who does 
    one of the things that are forbidden in ihraam out of ignorance or by 
    mistake or because they are forced to do so does not have to do anything 
    (i.e. offer expiation). End quote from Majmoo’ Fataawa Ibn ‘Uthaymeen 
    (21/351). 
See also the answers to 
    questions no. 36522 and
    49026. 
But you say in your 
    question that he did not complete his ‘umrah until several years after he 
    found out that it is obligatory to complete it, and this is negligence on 
    his part, and a transgression of the sacred limits of Allaah, for which he 
    has to offer a fidyah (sacrifice) for what he did of forbidden things during 
    that period. For each forbidden act that he did, he has to offer one fidyah, 
    even if he did it several times. 
So he has to offer one 
    fidyah for wearing tailored clothing, and if he used perfume he has to offer 
    another fidyah. 
He has to offer a fidyah 
    for shaving his hair, and for cutting his nails. 
Similarly, if he was 
    intimate with his wife and ejaculated, or masturbated, he has to offer a 
    fidyah. 
See the answer to question 
    no. 11356 for information on 
    the things that are forbidden when in ihraam. 
If he had intercourse with 
    his wife during this period, he has to offer the fidyah for having 
    intercourse, and his ‘umrah is invalidated as a result of that, and he has 
    to make it up, but that does not mean that the fidyah for the forbidden 
    things he did is waived. 
The fidyah is: 
Slaughtering a sheep and 
    distributing its meat to the poor of the Haram, or fasting for three days, 
    or feeding six poor persons, giving each one half a saa’ of wheat or rice 
    and so on. Half a saa’ is equivalent to approximately one and a half 
    kilograms. 
And Allaah knows best.