You can make this.
CREATE PROC [dbo].[sp_DELETE_MULTI_ROW]
@CODE XML
,@ERRFLAG CHAR(1) = '0' OUTPUT
AS
SET NOCOUNT ON
SET TRANSACTION ISOLATION LEVEL READ UNCOMMITTED
DELETE tb_SampleTest WHERE CODE IN( SELECT Item.value('.', 'VARCHAR(20)') FROM @CODE.nodes('RecordList/ID') AS x(Item) )
IF @@ROWCOUNT = 0 SET @ERRFLAG = 200
SET NOCOUNT OFF