AbstractThe paper presents first a general formulation of the elasto‐plastic matrix for evaluating stress increments from those of stresses for any yield surface with an associated flow rule. A new ‘initial stress’ computational process is proposed which is shown (1) to yield more rapid convergence than alternative approaches (2) to permit large load increments without violating the yield criteria and thus simply to establish lower bound solutions. Several solutions showing stress distribution, strain development and growth of plastic enclaves are given both for the von Mises and for Coulomb (Drucker) type yield surfaces. Load reversal and thermoplastic behaviour are dealt