Self-closing tags in XML files

See the W3C specs for XML and XHTML:

It depends on the Element Type declaration

An element with no content is said to be empty. The representation of an empty element is either a start-tag immediately followed by an end-tag, or an empty-element tag.

but also

Empty-element tags may be used for any element which has no content, whether or not it is declared using the keyword EMPTY. For interoperability, the empty-element tag SHOULD be used, and SHOULD only be used, for elements which are declared EMPTY.

This means, when your DTD contains something like

<!ELEMENT img EMPTY>

you should use

<img/>

unless you have good reason to use

<img></img>

Note that SHOULD is defined in RFC2119 as

This word, or the adjective “RECOMMENDED”, mean that there
may exist valid reasons in particular circumstances to ignore a
particular item, but the full implications must be understood and
carefully weighed before choosing a different course.

If you are working with XML that does not have a DTD or Schema, you can also influence how the XML is serialized with a predefined libxml constant:

LIBXML_NOEMPTYTAG (integer): Expand empty tags (e.g. <br/> to <br></br>)

But note that this option is currently just available in the functions DOMDocument::save and DOMDocument::saveXML, so you cannot use it with SimpleXml.

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