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
Fainting dogs, dancing grooms and an attacker who picked on the wrong girl all featured highly in our most-read stories of the year.
Some dogs have been at the Battersea Dogs and Cats Home for more than a year. Can you make their Christmas and give them a new home?
Selfless Donna Wood from Staffordshire has left her husband and children at home so she can help save lives in Sierra Leone.