According to the W3C XML Recommendation, start tag-names have the definition:
STag ::= \'<\' Name (S Attribute)* S? \'>\'
..where
They are allowed in non-namespace-aware XML but they are not allowed in namespace-aware XML. More specifically, the base XML recommendation allows them but the Namespaces recommendation prohibits them. Very few people nowadays use non-namespace-aware XML (and I'm not sure what parsers support it) so it's best to assume they aren't allowed.