Separate Single Row into multiple rows in SQL

I have table in below format,


MENUACTION         VALUE

ReceivedDetails    <KEY /><ACCOUNTNO v="3275402GBP" /><AGR1 /><AGR2 /><PAY1 /><PAY2>

I need the table in below format


MENUACTION         VALUE

ReceivedDetails    ACCOUNTNO v="3275402GBP"
ReceivedDetails    AGR1
ReceivedDetails    AGR2
ReceivedDetails    PAY2

Note: Records in Value Column is dynamic, We need to seperate the tags after the KEY tag

Can you help in this. Thanks in advance.