Tawaf is one of the essential pillars of `Umrah. The Tawaf of `Umrah is seven circuits, starting and ending at the Black Stone, because the Prophet (peace and blessings be upon him) performed Tawaf in this manner. He said: “Learn from me your rituals (of pilgrimage).”
If a pilgrim who is performing Hajj tamattu` did not complete the Tawaf of `Umrah, his Hajj is no longer Hajj tamattu`. The correct name for it is Hajj qiran as his `Umrah is incomplete. The pilgrim removed his ihram attire and had intercourse with his wife because he thought he had finished his `Umrah, therefore, he does not have to offer any expiation.
In this regard, the late Sheikh Ibn `Uthaymeen, a prominent Saudi Muslim scholar, (may Allah shower mercy on his soul), issued the following fatwa:
In effect he has performed Hajj qiran as he joined Hajj with `Umrah before Tawaf, because his first Tawaf was not complete. Joining Hajj to `Umrah means that one is doing Hajj qiran. There remains the issue of removing the ihram attire, wearing ordinary clothes and having intercourse. He did these things out of ignorance, so he does not have to offer any expiation. Based on this his Hajj is complete, but it was Hajj qiran, not Hajj tamattu`.