Paul Richard Charles Gray, CB[1] (born 2 August 1948) is a British former civil servant who was chairman of HM Revenue & Customs until he resigned on 20 November 2007.

During his time there he variously worked on agriculture, industry, and employment issues, and co-ordinated the Public Expenditure Survey process.

Except for two years working for Booker McConnell Ltd in the late 1970s as a corporate planner, he remained at the Treasury until 1988, when he was appointed private secretary for economic affairs to the prime minister, Margaret Thatcher.

[1] In September 2004, Gray was appointed deputy chairman of both the Inland Revenue and HM Customs and Excise, as those organisations prepared to merge following the O'Donnell Review.

On 1 September 2006 Paul Gray was appointed acting chairman of HMRC, following the resignation of Sir David Varney (who moved to the Treasury).