I assume you have an early block;
So you
1) you loose your adjustable rocker gear, so you may need to find alternate push rods to get to correct length for hydraulic lifter preload to be correct.
2) will need to drill the steam holes into the block (or heads) as the later engines had revised water passages,
3) You may need to use different bolts for some of accessories that bolt to the head. Some of the thread sizes have changed over time.
Otherwise, it is a straight forward swap.
BTW: As stated make sure they are GT40 heads and not the GT40p as the spark plug angle was changed and this can cause problems with traditional exhaust systems.