I believe it is also important when connecting 3 single phase transformers as a 3 phase bank.
It depends on the design of the single phase transformers.
If both ends of the lower voltage winding are brought out to insulated terminals/bushings then polarity is essientialy arbitary and of no importance. Apparently incorrect polarity of one transformer may be easily corrected by swapping over the two lower voltage connections.
If however one end of the lower voltage winding is internaly bonded or connected to the grounded frame or tank of the transformer, then this remedy is not possible since the grounded end of the winding must form the neutral.
Therefore three single phase transformers for use as a three phase bank MUST have the same polarity if one end of the winding is grounded internly.
In some cases, both the high voltage terminals are insulated for full line voltage, but one end of the lower voltage winding is grounded.
In such cases, swapping over the two high voltage connections will correct apparently incorrect polarity.
UK practice is normally that a single phase, two winding transformer will have four insulated connections, two for each winding, and all insulated for the maximum line voltage to ground.
Such a transformer can be connected with either polarity.
Contary to USA practice, even small 3 phase services in the UK are normally from a 3 phase transformer, rather than from 3 single phase transformers as is usual in the USA.