Neville, the former United full-back, was on the Red Devils' coaching staff last term as they struggled under Moyes before finishing the campaign seventh in the Barclays Premier League - a year after being crowned champions in Sir Alex Ferguson's final season in charge.
Neville told the BBC's Test Match Special: "I've had sleepless nights thinking about what happened last year.
"There is part of me that thinks it was an impossible job to follow Sir Alex Ferguson
"I think Louis van Gaal has an easier task now, following the man that followed Sir Alex Ferguson
"It was a really difficult job for David Moyes and I think rather than blame him, there has to be collective responsibility taken throughout the whole club
"Last year was a complete failure, and a disaster from my point of view
"But David Moyes is an outstanding manager and will go on to be one for another club - it just didn't work out last season."
It emerged this week that Neville, who played under Moyes at Everton from 2005 to 2013 after concluding his 10-year United playing career, will no longer be part of the coaching staff at Old Trafford.
The 37-year-old former England international has signed up to be a pundit for the BBC this season, and while talking about that on Twitter on Wednesday, he responded "no" to a question asking: "Phil, are you still on the coaching team at United?"
Source : PA
Source: PA