This paper proposes an attitude determination system for small Unmanned Aerial Vehicles (UAV) with a weight limit of 5 kg and a small footprint of 0.5m x 0.5 m. The system is realized by coupling single-frequency Global Positioning System (GPS) code and carrier-phase measurements with the data acquired from a Micro-Electro-Mechanical System (MEMS) Inertial Measurement Unit (IMU) using consumer-grade Components-Off-The-Shelf (COTS) only. The sensor fusion is accomplished using two Extended Kalman Filters (EKF) that are coupled by exchanging information about the currently estimated baseline. With a baseline of 48 cm, the static heading accuracy of the proposed system is comparable to the one of a commercial single-frequency GPS heading system with an accuracy of approximately 0.25°/m. Flight testing shows that the proposed system is able to obtain a reliable and stable GPS heading estimation without an aiding magnetometer.