Tax term

AOP

Association of Persons, a tax-law category for certain groups and firms.

Association of Persons is a legal category rather than a structure you select on a form, and one consequence is that it can exist without anyone realising. FBR’s material on income heads and the AOP definition covers a range of unincorporated arrangements, so an employee who shares a rental property with a spouse or holds a partnership interest alongside a full-time job may fall inside it. What does not follow is that the salary schedule reaches the group. An AOP follows its own schedule and its own return requirements, and the business and AOP resource page here declines to invent rates for it; the salary tools in this repository model only the salaried individual tables for 2025-26 and 2026-27. The deadline page records the baseline date for individual and AOP income-tax returns as on or before 30 September. If a group arrangement exists, confirm its status, its schedule and its filing duty with FBR before reusing any salaried figures.

Check the legal meaning in context and against the relevant tax year.