In this work we derive a new version of generalized plasticity theory, suitable to describe phase transformations. In particular, we present a general multi – surface formulation of non – isothermal generalized plasticity capable of describing the multiple and interacting loading mechanisms, which occur during phase transformations. Our formulation has a geometric basis and takes place within the context of tensor analysis in Euclidean spaces. The new theory, besides its theoretical interest, is also important for application purposes such as the description and prediction of the response of shape memory alloy materials.