Arbuscules in Arum-type arbuscular mycorrhizas (AM), formed intracellularly in root cortical cells, are generally believed to be the most important and defining characteristics of the symbiosis as sites for phosphorus (P) and carbon (C) exchange. We used a Pen + Coi– phenotype (penetration of epidermal and exodermal root cells but not arbuscule formation) formed in rmc (reduced mycorrhizal colonisation) mutant tomato (Lycopersicon esculentum Mill.) by Scutellospora calospora (Nicol. & Gerd.) Walker & Sanders to determine whether the fungus is capable of transferring P from soil to plant and whether there is concurrent upregulation of AM-inducible orthophosphate (P_i) transporter gene expression in the roots. Our physiological data showed that colonisation of outer root cell layers is sufficient for P transfer from S. calospora to tomato. This transfer of P was supported by increased expression of the P_i transporter genes, LePT3 and LePT5, known to be upregulated in AM interactions. We conclude that cortical colonisation and formation of arbuscules or arbusculate hyphal coils is not an absolute prerequisite for P transfer in this symbiosis.