DECLARE @XML XML='<IDLIST><ID VALUE="00000000-0000-0000-0000-000000000000"/></IDLIST>'

DECLARE @docHandle INT
CREATE TABLE #tmp
(
ID UNIQUEIDENTIFIER 
)
EXEC sp_xml_preparedocument @docHandle OUTPUT, @XML

INSERT INTO #tmp
SELECT  *
FROM OPENXML (@docHandle, '/IDLIST/ID', 1) WITH(VALUE UNIQUEIDENTIFIER)
EXEC sp_xml_removedocument @docHandle