How to handle XML elements in import filters' translations?

I have noticed that Qt's translation files and XLIFF can have child elements 
in their translation elements (for example in <source> and <target> elements 
in XLIFF).

However I have not much of an idea how we could show it to the user, as the 
user might have to translate XML and HTML tags and the XLIFF export filter 
should not try to take them as child elements. On the other side, if she show 
such tags to translators as &lt;tag&gt; instead of <tag> they would probably 
not be happy.

Have a nice day!