The factorisation of QCD matrix elements in the limit of two external partons becoming collinear is described by process-independent splitting amplitudes, which can be expanded systematically in perturbation theory. Working in conventional dimensional regularisation, we compute the two-loop splitting amplitudes for all simple collinear splitting processes, including subleading terms in the regularisation parameter. Our results are then applied to derive an analytical expression for the two-loop single-real contribution to inclusive Higgs boson production in gluon fusion to fourth order (N 3 LO) in perturbative QCD.