I would recommend pandasread_xml() and to_csv() function, 3-liner:

Compare the documentation: to_csv, read_xml

import pandas as pd

df = pd.read_xml('employee.xml')
df.to_csv('out.csv', index=False)

Output -> (CSV-file):

id,name,age,salary,division
303,varma,20,120000,3
304,Cyril,20,900000,3
305,Yojith,20,900000,3

I'd do this in a very explicit way rather than trying to hack xmltodict to fit your needs.

The only downside I see with this approach is a bit of repetition with the hardcoded headers and tags names.

Also, I don't know how regular you input XML is going to be. If it's possible that some of the tags will not be present then you will need to add some error handling (because node.find will return None, then .text will cause an AttributeError).

rows = []
for abc_node in tree.findall('abc'):
    rate_node = abc_node.find('Rate')
    fee_node = abc_node.find('fee')
    row = {'id': abc_node.find('id').text,
           'uniqueid': abc_node.find('uniqueid').text,
           'Name': abc_node.find('Name').text,
           'rate_mrp': rate_node.find('mrp').text,
           'rate_discount': rate_node.find('discount').text,
           'rate_discountmonths': rate_node.find('discountmonths').text,
           'fee_type': fee_node.find('type').text,
           'fee_minimumfee': fee_node.find('minimumfee').text,
           'fee_maxfee': fee_node.find('maxfee').text}
    rows.append(row)

with open('test.csv', 'w', encoding='utf8') as f:
    headers = ['id', 'uniqueid', 'Name', 'rate_mrp', 'rate_discount', 'rate_discountmonths',
               'fee_type', 'fee_minimumfee', 'fee_maxfee']
    dict_writer = csv.DictWriter(f, fieldnames=headers, lineterminator='\n')
    dict_writer.writeheader()
    dict_writer.writerows(rows)

Output

id,uniqueid,Name,rate_mrp,rate_discount,rate_discountmonths,fee_type,fee_minimumfee,fee_maxfee
23,23_0,,6.40000,10.00%,2,off,"£1,500.75",£10K
35,35_0,,7.90000,5.00%,5,offer,£1k,"£22,000" 

If you want | as delimiter just add delimiter='|' to csv.DictWriter(f, fieldnames=headers, lineterminator='\n')

then the output is

id|uniqueid|Name|rate_mrp|rate_discount|rate_discountmonths|fee_type|fee_minimumfee|fee_maxfee
23|23_0||6.40000|10.00%|2|off|£1,500.75|£10K
35|35_0||7.90000|5.00%|5|offer|£1k|£22,000