Officers from the Northern Constabulary said police from the force's Road Policing Unit will carry out a full road collision investigation.
Following an earlier collision between a rally car and spectators during Stage 1 of the Highland Car Club Snowman Rally Police can confirm that a 50-year-old woman has sustained fatal injuries and an eight year old boy has been taken to Raigmore Hospital for treatment.
The boy's condition is not believed to be life threatening. Neither the driver or the co-driver of the vehicle was injured as a result of the incident. No other spectators were injured. The details of the deceased will not be issued until all next of kin have been informed.
More top news
New York's attorney general launched the civil rights investigation after dozens of women accused Harvey Weinstein of sexual harassment.
Ibrahim Hussein appeared in one of the terror group's propaganda videos warning of attacks on Italy and Turkey.
Jared O'Mara's made a series of offensive comments, including joking about having an orgy with members of Girls Aloud.