The most common and most likely answer to this crossword clue is the 5 letter word PATES
I've seen this crossword clue in The Daily Telegraph
P
A
T
E
S
More clues leading to the result PATES
Buddy explains!
The straight part
We know that "Heads" is the straight/definition part of the clue. The straight part is often a synonym or definition, in this case heads = pates.The cryptic/wordplay part
In cryptic crossword there's often an wordplay/cryptic part as well.This part involves a more complex hint, such as an anagram, homophone, hidden word, etc.
Sadly, We don't have an explanation for this specific crossword clue yet.
What does PATES mean?
PATES noun- (somewhat obsolete) The head, particularly the top or crown.
- Wit, cleverness, cognitive abilities.
- The interior body, or non-rind portion of cheese, described by its texture, density, and color.
- A finely-ground paste of meat, fish or vegetables, sometimes with the addition of alcohol.