Organisers said they were initially going to cancel the event after McRae's death in a helicopter crash earlier this month, but were specifically asked to go ahead by his family.

The 39-year-old former rally world champion died when his Squirrel aircraft plunged to the ground on September 15 near his country home in Lanark, Scotland.

Also killed in the crash were his son Johnny, five, and family friends Ben Porcelli, six, and Graeme Duncan, 37.

The Forest Stages Rally was originally set up in 1993 with help from McRae, son of five-time British rally champion Jimmy McRae.

It forms the last round of the Scottish Rally Championship.

Jim Brown, rally manager of organiser Coltness Car Club, of which McRae was a member, said the event would be a "sombre occasion".

He said: "Many of the organising team have known, and have been closely involved with Colin, from schoolboy to Scottish champion, to British champion and world champion.

"Our initial thoughts when the tragedy began to unfold was to cancel the event.

"Despite all their personal heartache and grief, Alison (McRae's wife) and Jimmy (McRae's father), and we suspect the wider family as well, took time to consider others, in particular the rally.

"They have asked that the event goes ahead as they believe that is what Colin would have wanted.

"We are honoured to comply with that request to the best of our humble abilities.''

As part of the tribute, the rally is taking place without cars numbered 01 or 1, numbers that McRae would normally have carried.

And McRae's own Ford Escort rally car will sit at rally headquarters at Perth Racecourse on Friday evening, and will be in Perth city centre for the rally start on Saturday morning.

There will also be a minute's silence in memory of the four helicopter crash victims before prize-giving.