News of Harry Redknapp's pursuit of Neville first broke in the English press on Tuesday morning and the Tottenham manager subsequently said outside his club's training ground that a deal would be "difficult" to secure.
However, Moyes has now clarified the situation by explaining that Tottenham were rebuffed at the end of December and that Everton do not expect any further interest in Neville.
"I spoke with Harry Redknapp briefly before the transfer window opened," Moyes told the club's official website. "Daniel Levy and Bill [Kenwright] had an even briefer conversation at our recent game against Spurs and mutually agreed that this would go no further.
"At no time was any offer made - nor would one have been welcomed. Phil Neville is our captain and is an important part of the Everton set-up."
Neville has 18 months remaining on his current contract and has made 224 appearances for Everton since joining the club from Manchester United in 2005.