Section 6 of the Monetary policy statement deals with settlement of Capital gains tax in foreign currency when using offshore funds. Quote

In February 2018, the Bank introduced a policy that allows individuals, with justification, to sell their immovable properties to buyers using offshore funds and, in some instances, to retain the sale proceeds offshore provided prior Reserve Bank wishes to enhance the efficacy of this policy by ensuring that all Sellers of immovable property to buyers with offshore funds are required to pay Capital Gains Tax from offshore sources into a ZIMRA designated nostro FCA. Evidence of payment shall be required during ZIMRA interview to enable issuance of Tax Clearance certificate.