Gray commenced his tenure with the Malawi Revenue Authority (MRA) on February 14, 2000, as a Revenue Officer. Before joining the MRA, he served with the Income Tax Department of the Ministry of Finance, where he was employed as an Inspector of Taxes. Over the years, Gray has advanced through various roles within the Domestic Tax Division, showcasing a distinguished career trajectory. He served as an Officer - Technical for several years before his promotion to Manager – Technical. He was appointed Acting Deputy Commissioner - Technical and was formally promoted to Deputy Commissioner - Technical in June 2021. Gray assumed the role of Acting Commissioner of Domestic Taxes on January 1, 2023, and was officially appointed Commissioner of Domestic Taxes on August 1, 2023.

Gray holds a Master of Business Administration (MBA) from the University of Malawi (The Polytechnic), and a Bachelor of Social Science (Economics) from the University of Malawi (Chancellor College). He has also undertaken specialized training in areas such as Transfer Pricing and Tax Treaties. Gray is a key technical member of the Tax Treaty Negotiation team at MRA, contributing to several negotiations with countries including Malta, Morocco, the United Kingdom, and South Africa. Additionally, he serves on the SADC Sub Committee on Tax Treaties.