Is it permissible to do Hajj on behalf of one person and ‘Umrah on behalf of another in the same year?
Question

                What is the ruling on one who goes to Hajj and intends his ‘Umrah to be on behalf of his mother and his Hajj to be on behalf of his father, and the following year he does it the other way round, doing Hajj on behalf of his mother and ‘Umrah on behalf of his father? Is that permissible or not?.
Praise be to Allah.Hajj and ‘Umrah are 
    separate rituals. The Prophet  (peace and blessings of Allaah be upon 
    him) explained how to do them qiraan (‘Umrah and Hajj together), ifraad 
    (Hajj on its own) and tamattu’ (‘Umrah and Hajj with a break in between). If 
    a person wants to enter ihraam for ‘Umrah on behalf of his mother, for 
    example, then enter ihraam for Hajj after exiting ihraam for ‘Umrah and do 
    Hajj on behalf of his father, or vice versa, he may do that. If he enters 
    ihraam for one of the two rituals on behalf of himself, then after exiting 
    ihraam, he enters ihraam for the other on behalf of his father, for example, 
    that is permissible, because actions are but by intentions, and each person 
    will have that which he intended. End quote.